Don't Forget To Update The Covers Of Your SEC Forms

Author:Mr John Patrick Clayton and Seth R. Molay
Profession:Akin Gump Strauss Hauer & Feld LLP

On Wednesday, April 12, 2017, a final rule became effective that added two new "check box" items to the covers of Securities Act and Exchange Act forms relating to an issuer's status as an emerging growth company (EGC). Specifically, the two check boxes require an issuer to indicate whether, at the time of filing of the particular form, the issuer is an EGC and whether it has elected not to use the extended transition period for complying with any new or revised accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act and Section 13(a) of the Exchange Act. This rule will modify the covers of Securities Act Forms S-1, S-3, S-4, S-8, S-11, F-1, F-3 and F-4 and Exchange Act Forms 10, 8-K, 10-Q, 10-K, 20-F and 40-F.

The check box modifications to the covers of these Securities...

To continue reading