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- Title
SEC Releases ED for Smaller Companies.
- Authors
Heffes, Ellen M.
- Abstract
The article discusses the Exposure Draft, which is an early version of the U.S. Securities and Exchange Commission's Advisory Committee report for small public companies. This ED was introduced with invitations for public comment between March 3 and April 3, 2006, in the Federal Register. It proposes exemptions for microcap and smallcap companies based on the provisions of the Sarbanes-Oxley Act. This ED makes a total of 32 recommendations that could directly or indirectly affect large public, private, and smaller public companies with publicly listed debt.
- Subjects
UNITED States; EXPOSURE drafts; BUSINESS enterprise laws; PUBLIC companies; PRIVATE companies; ACCOUNTING standards; UNITED States. Sarbanes-Oxley Act of 2002; ACCOUNTING changes; UNITED States. Securities &; Exchange Commission; GOVERNMENT policy on corporations; DEBT management
- Publication
Financial Executive, 2006, Vol 22, Issue 3, p17
- ISSN
0895-4186
- Publication type
Article