Seeking Relief: SEC Reporting for Smaller Reporting Companies
SEC Regulation S-K provides the detailed disclosure requirements (other than financial statement requirements which are provided under SEC Regulation S-X) applicable to filings under the Securities and Exchange Acts.
An issuer qualifies as an SRC if it has public float of less than $250 million or it has less than $100 million in annual revenues and public float of less than $700 million (including no public float). Public float is measured as of the last business day of the issuer’s most recently completed second fiscal quarter. Annual revenues refers to the most recently completely fiscal year for which audited statements are available.
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