Following are videos from the Office of the Advocate for Small Business Capital Formation and are meant to provide a high-level summary of the relevant rulemakings.
How to Comment: Engage in the Rulemaking Process
The SEC’s Office of the Advocate for Small Business Capital Formation breaks down how easy it can be to comment on proposed rulemakings.
Comment on Ways to Harmonize the Exempt Offering Framework
The SEC requested comment on ways to simplify, harmonize, and improve the exempt offering framework to expand investment opportunities while maintaining appropriate investor protections and to promote capital formation. More information here.
Related Information:
- Press Release: Comment on Ways to Harmonize the Exempt Offering Framework
- Comments on Ways to Harmonize the Exempt Offering Framework
- Submit Comments on S7-08-19
Accelerated Filer Proposed Amendments (404(b))
The SEC proposed amendments to tailor the accelerated and large accelerated filer definitions, which impact which companies must provide the Sarbanes-Oxley Rule 404(b) independent auditor attestation on management’s assessments of its internal controls. More information here.
Related Information:
- Press Release on Accelerated Filer Proposed Amendments (404(b))
- Comments on Proposed Rule: Amendments to the Accelerated Filer and Large Accelerated Filer Definitions
- Submit Comments on S7-06-19
Simplifying the M&A Accounting Rules (3-05)
The SEC proposed amendments to improve disclosures relating to acquisitions and dispositions of businesses under Rules 3-05, 3-14, and Article 11 of Regulation S-X. More information here.
Related Information: