Law Blog Category: Form 10-Q

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

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 Proposes Rules for Regulation A+

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).

The JOBS Act IPO On-Ramp

I’ve written extensively on the Crowdfunding Act, or Title III of the Jobs Act, and much less extensively on the other five titles of the Act. Today’s blog will focus on Title I of the Jobs Act – Reopening American Capital Markets to Emerging Growth Companies. Several industry types have been referring to Title I as the IPO On Ramp and so will I.

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