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May 24, 2012
Submitting draft registration statements for confidential/non-public reviewAs previously announced, pursuant to the Jumpstart Our Business Startups (JOBS) Act an Emerging Growth Company (as defined in the Act) whose common equity securities have not been previously sold pursuant to an effective registration statement under the Securities Act of 1933 may confidentially submit to the SEC a draft registration statement for confidential non-public review. The SEC has now implemented a secure e-mail system that allows it to receive confidential submissions under the JOBS Act and to securely correspond with companies regarding their draft registration statements. This secure e-mail system replaces the procedures presented in the SEC's April 5, 2012 announcement regarding confidential submission of draft registration statements under the JOBS Act. Until the SEC is able to receive Emerging Growth Company confidential draft registration statements on EDGAR, such draft registration statements must be submitted following the SEC's Instructions for Submitting Draft Registration Statements for Confidential/Non-public Review. |
Accounting
Payments to employees in connection with a business combination
Auditing
AICPA issues white paper on updated COSO Framework
SEC
Submitting draft registration statements for confidential/non-public review
Accounting for hedging relationships when counterparties change
Employee Benefit Plans
Reminders regarding timing of deposits of employee contributions
