Mark your calendar for these important SEC dates and deadlines for the month of December. Thursday, December 10, 2020  10-Q: for Quarterly Period Ended 10/31/20 due for Large & Accelerated Filers Monday, December 14, 2020 10-K: for Fiscal Year Ended 09/30/20 due for Accelerated Filers Tuesday, December 15, 2020 10-Q: for Quarterly Period Ended 10/31/20 due for Non-Accelerated Filers Friday, December 25, 2020 EDGA

Mark your calendar for these important SEC dates and deadlines for the month of November Monday, November 9, 2020 10-Q: for Quarterly Period Ended 9/30/20 due for Large & Accelerated Filers Tuesday, November 10, 2020 Form NT 10-Q (Form 12b-25): 10-Q Extensions due for Quarterly Period Ended 9/30/20 due for Large & Accelerated Filers Wednesday, November 11, 2020 EDGAR & SEC Closed in observance of Veteran’

On November 2nd, the SEC voted in favor of final rule amendments to improve and simplify the securities exempt offering framework. These latest amendments are part of the SEC’s efforts to promote capital formation and expand investment opportunities while preserving important investor protections. The amendments will be effective 60 days after publication in the Federal Register, except for the extension of the tempo

On August 26, 2020, a new type of direct listing on the New York Stock Exchange was approved by the SEC. This rule change that would allow companies going public to raise capital through a primary direct listing instead of a traditional IPO. On August 31, 2020, however, the SEC stayed this approval until further notice due to objections from the Council of Institutional Investors (CII), who announced an intention to

On October 7th, the SEC proposed a new limited, conditional exemption from broker registration requirements for “finders” who assist issuers with raising capital in private markets from accredited investors. The planned exemption would allow natural persons to participate in certain limited activities involving accredited investors without being registered as brokers with the SEC. The proposed exemption aims to help

The recently approved amendments to Items 101, 103, and 105 of Regulation S-K that were published on the Federal Register October 8, 2020, will become effective on November 9, 2020. Companies should note that Form 10-Q reports for the quarter ended September 30, 2020 and other filings submitted after 5:30PM ET on Friday, November 6th will be treated by the SEC’s EDGAR system as filed on Monday, November 9, 2020. Ther

Mark your calendar for these important SEC dates and deadlines for the month of October. Monday, October 12, 2020: Columbus Day EDGAR & SEC Closed Tuesday, October 13, 2020: 10-Q: for Quarterly Period Ended 08/31/20 due for Large & Accelerated Filers Wednesday, October 14, 2020: 10-K: for Fiscal Year Ended 07/31/20 for Accelerated Filers Thursday, October 15, 2020: 10-Q: for Quarterly Period Ended 08/31/20 fo

According to The Division of Economic and Risk Analysis (DERA), some filers designate the filing date of Form 8-K in XBRL or iXBRL submissions as the Document Period End Date while other filers are using the filing date from a previously submitted 8-K or a date from a completely unrelated reported event. To clarify, the Document Period End Date for Form 8-K (in XBRL or iXBRL) submissions should reflect the date of th

On September 16, 2020, the SEC adopted amendments to Exchange Act Rule 15c2-11 which requires that a broker-dealer review basic information about an issuer before providing quotations in over-the-counter (OTC) securities. These amendments are designed to modernize the rule which was last updated nearly 30 years ago by providing greater transparency and enhancing disclosure and investor protection in the OTC market. T

The Financial Accounting Standards Board (FASB) has submitted proposed technical and other conforming improvements for the 2021 SEC Reporting Taxonomy (SRT). Changes include updates to standard labels and documentation labels. Other proposed improvements include new elements and reference modifications related to the SEC Release No. 33-10762 and modification of an element with a data type change. The FASB is seeking