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On June 28, 2018, the US Securities and Exchange Commission (SEC) revised the definition of “smaller reporting company” in order to expand the number of registrants that will qualify as smaller reporting companies and to reduce compliance costs for those registrants, while maintaining appropriate investor protections. At the same time, the SEC amended the definitions of “accelerated filer” and “large accelerated filer” to preserve the existing qualifying thresholds in those definitions; qualifying as a smaller reporting company will no longer automatically make a registrant a non-accelerated filer. This Legal Update discusses these changes, revisions to the cover pages of certain forms applicable to all issuers and other practical considerations.
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