Comment letter , PwC US Jul 25, 2019
In May 2019, the SEC proposed amendments that would expand the population of companies designated as “non-accelerated filers.” In addition to being afforded more time to file Form 10-Q and Form 10-K, non-accelerated filers are not required to provide an auditor’s report on the company's internal control over financial reporting, among other things. See PwC’s response to the SEC’s proposal.
Read about the SEC's changes to the definition of a smaller reporting company, and what it could mean for you.
Read about the SEC’s proposed changes that expand the number of non-accelerated filers, and what it could mean to you.
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