# Smaller Reporting Company Regulatory Relief and Simplification
> **US Securities and Exchange Commission** · Final rule. · Published 2008-01-04 · Effective 2008-02-04 · 73 FR 934
## Document
- **Document number:** E7-24965
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 73 FR 934
- **CFR reference:** 17 CFR 210
- **Publication date:** 2008-01-04
- **Effective date:** 2008-02-04
- **Docket:** Release Nos. 33-8876
## Abstract

The Securities and Exchange Commission is adopting amendments to its disclosure and reporting requirements under the Securities Act of 1933 and the Securities Exchange Act of 1934 to expand the number of companies that qualify for its scaled disclosure requirements for smaller reporting companies. Companies that have less than $75 million in public equity float will qualify for the scaled disclosure requirements under the amendments. Companies without a calculable public equity float will qualify if their revenues were below $50 million in the previous year. To streamline and simplify regulation, the amendments move the scaled disclosure requirements from Regulation S-B into Regulation S-K.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/01/04/E7-24965/smaller-reporting-company-regulatory-relief-and-simplification)
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