Law Blog Category: Form 10-K

SEC Small Business Advisory Committee Public Company Disclosure Recommendations

SEC Proposed Pay Versus Performance

Will the Disclosure Modernization and Simplification Act of 2014 Simplify Reporting Requirements for ECG’s and Smaller Reporting Companies?

CEO and CFO Certifications for Forms 10-Q and 10-K

Section 16 Insider Reporting and Potential Liability for Short-Swing Trading Practices

An Overview of MD&A

June 10, 2014 in Form 10, Form 10-K, Form 10-Q, MD&A

Public Company SEC Reporting Requirements

SEC Guidance On Social Media And Websites For Company Announcements And Communications- Part I

How To Bring A Delinquent Exchange Act Reporting Company Current

Regulation A+; A Brief History

Title IV of the JOBS Act – Small Capital Formation – is quickly being called the new Regulation A+. Title IV of the JOBS Act technically amends Section 3(b) of the Securities Act of 1933, which up to now has been a general provision allowing the Securities and Exchange Commission (SEC) to fashion exemptions from registration, up to a total offering amount of $5,000,000. The new provision will be Section 3(b)(2) with the old statutory language remaining and being relabeled as Section 3(b)(1).

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