JD Supra

SEC Proposes Major Overhaul of Public Company Reporting Framework: Two-Tier Filer Status System, Expanded Disclosure Accommodations, and New Relief for the Smallest Filers

On May 19, 2026, the Securities and Exchange Commission (the “SEC”) proposed significant amendments to its public company reporting framework ...
JD Supra

SEC Proposes to Simplify Filer Status for Public Companies

On May 19, 2026, the SEC proposed amendments to its rules and forms that would simplify the filer status determinations for public companies ...