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Financial statement requirements under regulation S-B are similar to those under the old form S-18 in that the financial statements can be prepared in accordance with generally accepted accounting principles and are not required to comply with regulation S-X, which governs the form and content of financial statements otherwise filed with the SEC.
To provide a complete, stand-alone regulatory package for small businesses, the small business financial statement requirements, modeled after the form S-18 financial statement requirements, are included in item 310 of regulation S-B (see 17 CFR 228.
Form S-18 is applicable to certain smaller offerings.
Accountants' responsibilities in connection with Form S-18 include: