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SEC RIN: 3235-AN40 Publication ID: 2026 
Title: Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies 
Abstract:

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.  

 
Agency: Securities and Exchange Commission(SEC)  Priority: Economically Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
EO 14192 Designation: Deregulatory 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: Not Yet Determined   
Legal Deadline:  None

Statement of Need:

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

Anticipated Costs and Benefits:

The Commission will evaluate the anticipated costs and benefits and other economic effects as it develops the proposed rule.
Timetable:
Action Date FR Cite
NPRM  05/21/2026  91 FR 30086   
NPRM Comment Period End  07/20/2026 
Regulatory Flexibility Analysis Required: YES  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: Yes 
RIN Data Printed in the FR: Yes 
Agency Contact:
Nabeel Cheema
Division of Corporation Finance
Securities and Exchange Commission
100 F Street NE,
Washington, DC 20549
Phone:202 551-3430
Email: cheeman@sec.gov