Practical tip: An emerging growth company should continually evaluate its status and related implications on its SEC filings (No. 2014-01)

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Practical tip 01/09/2014 by Assurance services
Practical tip: An emerging growth company should continually evaluate its status and related implications on its SEC filings (No. 2014-01)

At a glance

This Practical tip focuses on the timing of the loss of "emerging growth company" (EGC) status and the implication of losing that status on SEC filings.

Title I of the JOBS Act created a number of special accommodations for a newly designated group of companies known as "emerging growth companies" (EGCs). This Practical tip highlights the importance of EGCs continuous evaluation and tracking of matters that may cause them to exit their EGC status and the implications of losing their status on their SEC filings.