United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2026_register executive 2026-05-21 article Part III Proposed Rules D09002ee1e1e8bf30 D09002ee1e1e8c003 United States Securities and Exchange Commission originator org United States Government Agency or Subagency 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"). 91 FR 30086 https://www.govinfo.gov/app/details/FR-2026-05-21/2026-10222 2026-10222 fr21my26-20 RIN 3235-AN40 8011-01-P Release Nos. 33-11419 34-105515 File No. S7-2026-18 https://www.govinfo.gov/app/details/FR-2026-05-21/2026-10222 https://www.govinfo.gov/content/pkg/FR-2026-05-21/html/2026-10222.htm https://www.govinfo.gov/content/pkg/FR-2026-05-21/pdf/2026-10222.pdf Reporting and Recordkeeping Requirements Securities 105 p. 30086 30190 91 FR 30086 Title 17 Part 210 17 CFR Part 210 Title 17 Part 229 17 CFR Part 229 Title 17 Part 230 17 CFR Part 230 Title 17 Part 232 17 CFR Part 232 Title 17 Part 239 17 CFR Part 239 Title 17 Part 240 17 CFR Part 240 Title 17 Part 249 17 CFR Part 249 RIN 3235-AN40 Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies; Federal Register Vol. 91, Issue PRORULE 2026-10222 III SECURITIES AND EXCHANGE COMMISSION 2026-07-20 Release Nos. 33-11419 34-105515 File No. S7-2026-18 8011-01-P 2026-10222 Proposed rule.

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").

Comments should be received on or before July 20, 2026. Nabeel Cheema, Special Counsel, and Stephanie Sullivan, Associate Chief Accountant, Division of Corporation Finance, at (202) 551-3430, and Angela Mokodean, Senior Special Counsel, Division of Investment Management, at (202) 551-6792, U.S. Securities and Exchange Commission, 100 F Street NE, Washington, DC 20549. 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Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2026-05-21 P0b002ee1e1e8bb9d 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr21my26 https://www.govinfo.gov/app/details/FR-2026-05-21 https://www.govinfo.gov/content/pkg/FR-2026-05-21/pdf/FR-2026-05-21.pdf https://www.govinfo.gov/content/pkg/FR-2026-05-21/xml/FR-2026-05-21.xml fdlp 29879 30190 DGPO 2026-05-21 2026-05-21 FR-2026-05-21 machine generated eng FR FR-2026-05-21 91 98