Category: Public Companies
How the SEC’s ‘CD&I 130.05’ Affects Filer Status After Smaller Reporting Companies
On August 27, 2025, the Securities and Exchange Commission (SEC) released a new Compliance and Disclosure Interpretation (CD&I) that addresses a question many public companies have asked: What happens when a company loses its Smaller Reporting Company (SRC) status? Does it immediately become an Accelerated Filer or Large Accelerated Filer? The new clarification provides important […]
| 12/12/2025
What Is the Difference Between an SEC Form S-1 and S-3?
When companies decide to raise capital through the sale of securities, they must register the securities with the U.S. Securities and Exchange Commission (SEC). Two common forms used for this registration process are Form S-1 and Form S-3. SEC Form S-1 and Form S-3 have some notable differences. They matter because they affect how quickly […]
| 11/15/2023