3235-AN40 202510 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 3235 Securities and Exchange Commission SEC Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies

The Division is considering recommending that the Commission propose rule amendments to expand accommodations that are available for Emerging Growth Companies (defined generally to include new issuers with total annual gross revenues of less than $1.235 billion) and to rationalize filer statuses to simplify the categorization of registrants and reduce their compliance burdens.  

]]> Economically Significant Previously Published in The Unified Agenda Proposed Rule Stage Undetermined No Deregulatory Not Yet Determined Not Yet Determined Yes

The proposed rule amendments may simplify compliance and reduce burdens for public companies, while continuing to seek full and fair disclosure for investors. 

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The Commission will evaluate the anticipated costs and benefits and other economic effects as it develops the proposed rule.

]]> NPRM 05/21/2026 91 FR 30086 NPRM Comment Period End 07/20/2026 YES Businesses None No Yes No Nabeel Cheema Division of Corporation Finance 3235 Securities and Exchange Commission SEC 202 551-3430 cheeman@sec.gov 100 F Street NE, Washington DC 20549