{"id":7900,"date":"2025-09-04T10:22:59","date_gmt":"2025-09-04T14:22:59","guid":{"rendered":"https:\/\/seci.wpenginepowered.com\/?p=7900"},"modified":"2025-09-04T10:23:04","modified_gmt":"2025-09-04T14:23:04","slug":"corpfin-adds-a-cdi-addressing-src-and-accelerated-filer-transition-issues","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/corpfin-adds-a-cdi-addressing-src-and-accelerated-filer-transition-issues\/","title":{"rendered":"CorpFin Adds a C&amp;DI Addressing SRC and Accelerated Filer Transition Issues"},"content":{"rendered":"\n<p>On August 27, 2025, CorpFin&nbsp;<a href=\"https:\/\/www.sec.gov\/about\/divisions-offices\/division-corporation-finance\/cdi-08272025\">published<\/a>&nbsp;a new C&amp;DI to clarify a potentially confusing issue in the transition out of the smaller reporting company system and related filer status determination.&nbsp;&nbsp;New&nbsp;<a href=\"https:\/\/www.sec.gov\/rules-regulations\/staff-guidance\/compliance-disclosure-interpretations\/exchange-act-rules#130.05\">Question 130.05<\/a>&nbsp;explains the interplay between the determination of smaller reporting company status under the revenue test and the determination of accelerated or large accelerated filer status.&nbsp;&nbsp;It clarifies that in the year a smaller reporting company under the revenue test loses its smaller reporting company status, it will not be an accelerated or large accelerated filer for that year.<\/p>\n\n\n\n<p>As always, your thoughts and comments are welcome!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On August 27, 2025, CorpFin&nbsp;published&nbsp;a new C&amp;DI to clarify a potentially confusing issue in the transition out of the smaller reporting company system and related filer status determination.&nbsp;&nbsp;New&nbsp;Question 130.05&nbsp;explains the interplay between the determination of smaller reporting company status under the revenue test and the determination of accelerated or large accelerated filer status.&nbsp;&nbsp;It clarifies that &hellip; <a href=\"https:\/\/seciblog.pli.edu\/index.php\/corpfin-adds-a-cdi-addressing-src-and-accelerated-filer-transition-issues\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">CorpFin Adds a C&amp;DI Addressing SRC and Accelerated Filer Transition Issues<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[256],"tags":[],"coauthors":[154],"class_list":["post-7900","post","type-post","status-publish","format-standard","hentry","category-sec-news"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/7900","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/comments?post=7900"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/7900\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=7900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=7900"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=7900"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=7900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}