{"abstract":"The Securities and Exchange Commission is adopting amendments to its disclosure and reporting requirements under the Securities Act of 1933 and the Securities Exchange Act of 1934 to expand the number of companies that qualify for its scaled disclosure requirements for smaller reporting companies. Companies that have less than $75 million in public equity float will qualify for the scaled disclosure requirements under the amendments. Companies without a calculable public equity float will qualify if their revenues were below $50 million in the previous year. To streamline and simplify regulation, the amendments move the scaled disclosure requirements from Regulation S-B into Regulation S-K.","action":"Final rule.","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2008/01/04/E7-24965.html","cfr_references":[{"chapter":null,"citation_url":null,"part":210,"title":17},{"chapter":null,"citation_url":null,"part":228,"title":17},{"chapter":null,"citation_url":null,"part":229,"title":17},{"chapter":null,"citation_url":null,"part":230,"title":17},{"chapter":null,"citation_url":null,"part":239,"title":17},{"chapter":null,"citation_url":null,"part":240,"title":17},{"chapter":null,"citation_url":null,"part":249,"title":17},{"chapter":null,"citation_url":null,"part":260,"title":17},{"chapter":null,"citation_url":null,"part":269,"title":17}],"citation":"73 FR 934","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: February 4, 2008, except for amendments Sec. 249.308b and Form 10-QSB, which are effective October 31, 2008, and amendments Part 228, Sec. 249.310b, and Form 10-KSB, which are effective March 15, 2009.","disposition_notes":null,"docket_ids":["Release Nos. 33-8876","34-56994","39-2451","File No. S7-15-07"],"dockets":[],"document_number":"E7-24965","effective_on":"2008-02-04","end_page":983,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2008/01/04/E7-24965.xml","html_url":"https://www.federalregister.gov/documents/2008/01/04/E7-24965/smaller-reporting-company-regulatory-relief-and-simplification","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E7-24965?publication_date=2008-01-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2008-01-04/E7-24965/mods.xml","not_received_for_publication":null,"page_length":50,"page_views":{"count":1580,"last_updated":"2026-07-26 12:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2008-01-04/pdf/E7-24965.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2008-01-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2008/01/04/E7-24965.txt","regulation_id_number_info":{"3235-AJ86":{"issue":"200710","html_url":"https://www.federalregister.gov/regulations/3235-AJ86/smaller-reporting-company-regulatory-relief-and-simplification","title":"Smaller Reporting Company Regulatory Relief and Simplification","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200710&RIN=3235-AJ86&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["3235-AJ86"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-13T14:14:13Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":934,"subtype":null,"title":"Smaller Reporting Company Regulatory Relief and Simplification","toc_doc":"Smaller Reporting Company Regulatory Relief and Simplification","toc_subject":null,"topics":["Reporting and recordkeeping requirements","Securities","Small businesses"],"type":"Rule","volume":73}