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Capital Markets

11 June 2019
David M Lynn SEC proposes changes to 'accelerated filer' and 'large accelerated filer' definitions

USA - Morrison & Foerster LLP

The Securities and Exchange Commission (SEC) recently proposed amendments to the 'accelerated filer' and 'large accelerated filer' definitions adopted under the Securities Exchange Act 1934. The SEC believes that it can promote capital formation for smaller reporting issuers by more appropriately tailoring the types of issuer that are included and revising the transition thresholds for accelerated and large accelerated filers.

Author: David M Lynn
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