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Securities and Exchange Commission
U.S. Federal Government (Executive)
Rule

Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies

Comment period closed

The comment period closed Jul 20, 2026.

The Securities and Exchange Commission ("Commission") proposes amendments to streamline filer statuses for Securities Exchange Act of 1934 ("Exchange Act") reporting companies into two primary categories: large accelerated filers and non-accelerated filers. The Commission further proposes to raise the threshold and seasoning requirements for large accelerated filer status and extend certain existi

Summary from the Federal Register.

Full history

  1. May 21, 2026

    Rule published

    Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies

    Securities and Exchange Commission

About this record

Source

From the Federal Register. This record was last updated Sep 24, 2026. About our data

Read it in the Federal Register (opens in a new tab)

What it is

A rule from Securities and Exchange Commission. Agora lists the comment window as the Federal Register gives it.

Dates

Dates are in Eastern time.

This record shows the rule as proposed. A final rule, if any, is a separate Federal Register document.

This page

Agora assembled this page from the Federal Register. The title and summary are the agency's, as the Federal Register prints them.