small business issuer

Small Business Issuer

A company that issues stock when its revenue and/or shares outstanding are worth less than $25 million. Small business issuers are subject to slightly less stringent requirements when making a new issue. See also: SB-2.

small business issuer

An issuer of securities that has less than $25 million in annual revenues and outstanding publicly held stock worth no more than $25 million. Public offerings by small businesses are subject to special SEC registration rules.
References in periodicals archive ?
Beyond Sarbanes-Oxley year two, focus on the small business issuer and rating agency, tax and pension reform, an even more prevalent issue existed: the revolving door of leadership at key Washington agencies.
The financial statements for a company, other than a small business issuer, with a June 30 year-end, however, must comply with Statement No.
The change in the date relates to the more extensive documentation associated with CPI Aero's filing requirements in its first year as a Form 10-K filer; in prior years, CPI Aero qualified as a small business issuer and filed a Form 10-KSB.
Under the new disclosure system, a small business issuer is characterized as a U.
It might be the case that the only investors likely to consider investing with any small business issuers are those who know the business owners, making the ability to publicly solicit and advertise of little consequence.
Two chapters describe MD&A for small business issuers and there are chapters on the operating and financial review of Canadian and foreign private companies.
But companies that are not small business issuers and have a June 30 yearend must comply when reporting on the quarter beginning July 1, 2005.
Public entities that file as small business issuers will be required to apply Statement 123(R) in the first interim or annual reporting period that begins after Dec.
Public entities that file as small business issuers and nonpublic companies have additional time to comply.
Are not eligible to use the SEC's special forms for small business issuers.
Yadley of Shumaker, Loop & Kendrick in Tampa has been named vice chair of the ABA Federal Regulation of Securities Committee's Task Force on Small Business Issuers.
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