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Under SOX 404(c), companies that are neither large accelerated filers nor accelerated filers are exempt from the auditor attestation requirement for ICFR. The new amendments exclude from the definitions of “accelerated filer” and “large accelerated filer” in Rule 12b-2 any issuer that is eligible to be an SRC andhad … See more In June 2024, the SEC approved amendmentsthat raised the cap for status as a “smaller reporting company” from “less than $75 million” in public float to “less than $250 … See more Although many were hoping for complete alignment of the SRC and non-accelerated filer categories, the SEC elected not to take that leap, in the belief that it would have resulted in greater costs and risks of adverse impact on the … See more Currently, under Rule 12b-2, to be an accelerated filer, a company must have: 1. an aggregate worldwide public float of $75 million or more, but … See more The SEC generally believes that including low-revenue issuers in the accelerated and large accelerated filer definitions may involve greater costs and relatively lower benefits, as compared to other issuers, largely because “low … See more WebMFR#:05-404B UPC:817953020166. ANi8LFqsFTaJNApsite turnto.com FC-817953020166. America's Ultimate Shooting Sports Discounter Search field desktop. Menu. Wishlist Login. 0 Cart. 0 Back Close Firearms Shop All. Handguns Shop All. Handguns by Brand; Handguns by Caliber; Bolt-Action; Break-Action and Single Shot; Revolvers; Semi-Automatic; Rifles ...
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