SEC Issues Additional FAQs on JOBS Act

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May 3, 2012

Today, the SEC staff issued additional Frequently Asked Questions (FAQs) on Title I of the JOBS Act, addressing questions relating to, among other topics:

  • the determination and loss of emerging growth company (EGC) status;
  • confidential treatment for responses to staff comments;
  • applicability of XBRL requirements to EGCs;
  • the availability of the confidential submission process for an A/B debt exchange offer;
  • the ability of EGCs to elect not to be subject to any accounting standards that are adopted or revised on or after April 5, 2012 unless and until these standards are required to be applied to non-public companies; and
  • the treatment of foreign private issuers.

Read the SEC's FAQs.

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Topic:Regulatory Developments