The Securities and Exchange Commission (``Commission'') is adopting interim final amendments to its rules and forms to implement Sections 71003 and 84001 of the Fixing America's Surface Transportation (``FAST'') Act, which require that the Commission revise Forms S-1 and F-1 to permit emerging growth companies to omit financial information for certain historical periods and revise Form S-1 to permit forward incorporation by reference for smaller reporting companies.
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Simplification of Disclosure Requirements for Emerging Growth Companies and Forward Incorporation by Reference on Form S-1 for Smaller Reporting Companies
The Securities and Exchange Commission (``Commission'') is adopting interim final amendments to its rules and forms to implement Sections 71003 and 84001 of the Fixing America's...
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81 FR 2743
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“Simplification of Disclosure Requirements for Emerging Growth Companies and Forward Incorporation by Reference on Form S-1 for Smaller Reporting Companies,” thefederalregister.org (January 19, 2016), https://thefederalregister.org/documents/2016-00872/simplification-of-disclosure-requirements-for-emerging-growth-companies-and-forward-incorporation-by-reference-on-form-s.