Classify Company Attestation

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Emerging Growth Company (EGC) A category of issuer created under the Jump start Our Business Startups (JOBS) Act of 2012, an emerging growth company is a company with annual gross revenues of less than $1,070,000,000 (initially $1 billion, but adjusted for inflation in April 2017) during its most recent fiscal year.
An EGC is an issuer whose initial public offering was or will be completed after December 8, 2011, and had a total annual gross revenues of less than $1 billion during the most recently completed fiscal year.
An emerging growth company is defined in the Securities Act and the Exchange Act as an issuer with total annual gross revenues of less than $1 billion during its most recently completed fiscal year.
Non-Accelerated Filer. A reporting company that does not meet the requirements to be an accelerated filer or a large accelerated filer (see Rule 12b-2 under the Exchange Act). A non-accelerated filer has a public float of less than $75 million.
Your reporting history refers to how long you've been an Exchange Act reporting company. To be a large accelerated filer you need to have a public float of $700 million or more. To be an accelerated filer you need to have a public float of $75 million or more, but less than $700 million.
A reporting company that does not meet the requirements to be an accelerated filer or a large accelerated filer (see Rule 12b-2 under the Exchange Act). A non-accelerated filer has a public float of less than $75 million.
The type of filer you are basically refers to when your Form 10-K and Form 10-Q deadlines are, which is the SEC's way of taking a peek at your company and seeing how it's doing in the form of a handy report that you have to file.
As a result, smaller reporting companies are no longer automatically excluded from the definition of accelerated-filer, and a smaller reporting company with a public float of $75 million or more will be an accelerated filer and be required to, among other things, provide an auditor attestation of management's ...
Rule 13f-1 under the Exchange Act requires that a report on Form 13F be filed with the SEC by every institutional investment manager that exercises investment discretion over one or more accounts holding equity securities that (1) are admitted for trading on a national securities exchange (the Section 13(f) Securities ...
An SEC audit is a way for the SEC to ensure that firms comply with the rules and regulations it has set forth. Regular audits are a routine event in the investment business. An SEC audit is considered to be almost inevitable for any investment adviser.
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