As discussed in earlier blog posts, as a result of various FAST Act mandated changes to Regulation S-K, which were adopted by the Securities and Exchange Commission and became effective in May 2019, a registrant may omit a discussion of the earliest of three years in a filing that includes financial statements covering three years
Reporting Standards
SEC Publishes 2018 Government-Business Forum Final Report
By Anna T. Pinedo on
The Securities and Exchange Commission recently released the final report from the 2018 Government-Business Forum on Small Business Capital Formation. The report highlights the recommendations of attendees in ranked order for actions to be taken by the SEC. The Report includes, as the first priority recommendation, amendments to the definition of “accredited investor” in order…