Data / Federal rules / 2026-10222
Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies
The Securities and Exchange Commission published this proposed rule in the Federal Register on May 21, 2026. Comments closed on July 20, 2026.
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What the agency says
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 existing accommodations and scaled disclosures, including those for smaller reporting companies and emerging growth companies, to all non-accelerated filers, while continuing to require compliance with non-scaled disclosure from large accelerated filers. The Commission also proposes to extend the deadlines to file periodic reports for the smallest non-accelerated filers, as measured by total assets. Finally, the Commission also proposes to update the rules that define which issuers are considered small entities for purposes of the Regulatory Flexibility Act ("RFA").
Key facts
- Document number
- 2026-10222
- Type
- Proposed rule
- Action
- Proposed rule
- Agency
- Securities and Exchange Commission
- Published
- May 21, 2026
- Comments due
- July 20, 2026
- Dates
- Comments should be received on or before July 20, 2026.
- Docket
- Release Nos. 33-11419; 34-105515; File No. S7-2026-18
- Regulation ID (RIN)
- 3235-AN40
- Code of Federal Regulations
- 17 CFR 210; 17 CFR 229; 17 CFR 230; 17 CFR 232; 17 CFR 239; 17 CFR 240; 17 CFR 249
- Topics
- Reporting and recordkeeping requirements; Securities
- Significant
- Yes, under Executive Order 12866
- Pages
- 105
Other documents from the Securities and Exchange Commission
| Document | Type | Published |
|---|---|---|
| List of Rules To Be Reviewed Pursuant to the Regulatory Flexibility Act 2026-21657 | Proposed rule | Oct 23 |
| Interval Fund Modernization; Expansion of Multiple Share Class to Registered Closed-End Management Investment Companies and Business Development Companies C1-2026-20360 | Proposed rule | Oct 20 |
| Investment Company Cross Trading 2026-21037 · significant | Proposed rule | Oct 15 |
| Investment Adviser Performance-Based Compensation Modernization 2026-20474 | Proposed rule | Oct 6 |
| Adviser and Regulated Fund Custody Rules; Crypto Custody Rules 2026-20466 · significant | Proposed rule | Oct 6 |
| Adoption of Updated EDGAR Filer Manual 2026-20461 | Final rule | Oct 6 |
| Interval Fund Modernization; Expansion of Multiple Share Class to Registered Closed-End Management Investment Companies and Business Development Companies 2026-20360 | Proposed rule | Oct 5 |
| Commission Quorum Requirement 2026-20262 | Final rule | Oct 2 |
Everything from the Securities and Exchange Commission · Rules on reporting and recordkeeping requirements · Rules on securities · Published in May 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.