{
  "platform": "civiq",
  "version": 1,
  "type": "comment-period",
  "data": {
    "documentNumber": "2026-10222",
    "title": "Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies",
    "summary": "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\").",
    "agency": "Securities and Exchange Commission",
    "commentsCloseOn": "2026-07-20",
    "daysUntilClose": 59,
    "url": "https://www.federalregister.gov/documents/2026/05/21/2026-10222/enhancement-of-emerging-growth-company-accommodations-and-simplification-of-filer-status-for"
  },
  "source": {
    "url": "https://www.federalregister.gov/documents/2026/05/21/2026-10222/enhancement-of-emerging-growth-company-accommodations-and-simplification-of-filer-status-for",
    "api": "federalregister.gov"
  }
}