Corporation Finance Small Business Compliance Guides

The following small business compliance guides provide information on SEC rules related to offering and selling securities as well as on financial and other reporting by publicly traded companies.

• "Accredited Investor" Net Worth Standard
   
• Mine Safety Disclosure
   
• Facilitating Shareholder Director Nominations
   
• Shareholder Approval of Executive Compensation and Golden Parachute Compensation
   
• Proxy Disclosure Enhancements
   
• Oil and Gas Reporting Modernization
   
• Interactive Data for Financial Reporting
   
• Revisions to the Cross-Border Tender Offer, Exchange Offer, Rights Offerings, and Business Combination Rules and Beneficial Ownership Reporting Rules for Certain Foreign Institutions
   
• Filing and Amending a Form D Notice
   
• Internet Availability of Proxy Materials
   
• Plain English Handbook (How to create clear SEC disclosure documents)
   
• Revisions to Form S-11 to Permit Historical Incorporation by Reference
   
• Electronic Shareholder Forums
   
• Revisions to Rules 144 and 145
   
• Primary Offerings of Securities on Forms S-3 and F-3
   
• Changeover to the SEC's New Smaller Reporting Company System by Small Business Issuers and Non-Accelerated Filer Companies
   
• Sarbanes-Oxley Section 404 (Assessing and reporting on internal control over financial reporting by SEC reporting companies)
   
• Exchange Act Rule 14a-8(i)(8) (Placing shareholder proposals in proxy statements of SEC reporting companies)
   
• Q & A: Small Business and the SEC: A guide to help you understand how to raise capital and comply with the federal securities laws

Information on SEC rules relating to the small entities listed in the left column below may be located through the link to the information provided by the SEC operating division or office listed in the corresponding right column.

http://www.sec.gov/info/smallbus/secg.shtml