Smaller Reporting Company (SRC) Threshold

Definition: Reduced disclosure; 90-day 10-K; SOX 404(b) exemption

Reduced disclosure; 90-day 10-K; SOX 404(b) exemption

TypeThreshold
Amount<$250M public float or <$100M revenue
LawSEC Rule 12b-2
AuthoritySEC
CountryUnited States
OfficialOfficial Page

External Links