On January 7, 2026, the Securities and Exchange Commission (the “SEC”) proposed updates to the definition of “small entity” ...

Business bookkeeping gets very complex, with divisions and subsidiaries requiring their own set of accounts. When the business accounting records are established, every account is titled and assigned ...

Unlock the full InfoQ experience by logging in! Stay updated with your favorite authors and topics, engage with content, and download exclusive resources. Vivek Yadav, an engineering manager from ...

The US Securities and Exchange Commission (SEC) has proposed changes to the rules used to determine which registered ...

On January 7, 2026, the Securities and Exchange Commission (“SEC”) proposed amendments to the rules that define which ...

Bipartisan legislation has been reintroduced in the Senate that would require the Securities and Exchange Commission to modernize its definition of “small entity” for investment advisors—92% of whom ...

Move would sweep many more RIAs and funds into the “small entity” bucket, potentially reshaping how the federal securities ...

FASB would not consider not-for-profits (NFPs) and employee benefit plans public business entities for purposes of future standard setting, according to a new proposal the board exposed for public ...

As many of you know there is a heated ongoing debate as to whether the current definition of “accredited investor” should be revised and, if so, how it should be revised. The overwhelming majority of ...