The Securities and Exchange Commission has announced an open meeting on March 11, 2020 to consider whether to adopt amendments to the accelerated filer and large accelerated filer definitions to promote capital formation for smaller reporting issuers by more appropriately tailoring the types of issuers that are included in the categories of accelerated and large accelerated filers and revising the transition thresholds for these filers. The meeting notice does not specifically reference the Sarbanes-Oxley Section 404 auditor attestation, which was addressed in the SEC’s proposing release, but presumably this will be addressed in the amendments.
