# Simplification of Disclosure Requirements for Emerging Growth Companies and Forward Incorporation by Reference on Form S-1 for Smaller Reporting Companies
> **US Securities and Exchange Commission** · Interim final rule; request for comment. · Published 2016-01-19 · Effective 2016-01-19 · 81 FR 2743
## Document
- **Document number:** 2016-00872
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 81 FR 2743
- **CFR reference:** 17 CFR 229
- **Publication date:** 2016-01-19
- **Effective date:** 2016-01-19
- **Docket:** Release No. 33-10003
## Abstract

The Securities and Exchange Commission ("Commission") is adopting interim final amendments to its rules and forms to implement Sections 71003 and 84001 of the Fixing America's Surface Transportation ("FAST") Act, which require that the Commission revise Forms S-1 and F-1 to permit emerging growth companies to omit financial information for certain historical periods and revise Form S-1 to permit forward incorporation by reference for smaller reporting companies.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/01/19/2016-00872/simplification-of-disclosure-requirements-for-emerging-growth-companies-and-forward-incorporation-by)
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