Chapter 1 — Introduction to Initial Public Offerings 1.1 Key Laws That Govern the Securities Industry 1.1.1 Securities Act of 1933 1.1.2 Securities Exchange Act of 1934 1.1.3 Sarbanes-Oxley Act 1.1.4 Dodd-Frank Act 1.1.5 JOBS Act 1.2 Types of Issuers 1.3 Types of IPOs 1.4 The IPO Registration Statement 1.4.1 Registration Statement Filing and Review Process 1.4.2 Nonpublic Review Process for Draft Registration Statements 1.5 Smaller Reporting Companies 1.5.1 What Are SRCs? 1.5.2 Accommodations Applicable to SRCs 1.5.3 Interaction of SRC and Accelerated Filer Status 1.6 Emerging Growth Companies 1.6.1 What Are EGCs? 1.6.2 Accommodations Applicable to EGCs 1.6.3 Loss of EGC Status and Impact on Adoption Dates for New Accounting Standards 1.7 Special-Purpose Acquisition Companies 1.8 Offerings Made in Accordance With Regulation A