Deloitte
Accounting Research Tool

Topic 5: Smaller Reporting Companies

Topic 5: Smaller Reporting Companies

Title I of the JOBS Act, which was effective as of April 5, 2012, created a new category of issuers called “emerging growth companies,” whose financial reporting and disclosure requirements in certain areas differ from other categories of issuers. A Smaller Reporting Company (“SRC”) can also be eligible to be an EGC. See Topic 10. (Last updated: 6/30/2013)