To amend the Federal securities laws to specify the periods for which financial statements are required to be provided by an emerging growth company, and for other purposes.

Summary

This bill limits the financial information an emerging growth company must submit to the Securities and Exchange Commission. Specifically, an emerging growth company is not required to present a financial statement for any period prior to the earliest audited period of the emerging growth company in connection with its initial public offering, such as a statement for an acquired company.

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Documents

10 official files

• Referred in Senate (text)

  Referred in Senate · EN · 6 June 2023

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• Referred in Senate (PDF)

  Referred in Senate · EN · 6 June 2023

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• Engrossed in House (text)

  Engrossed in House · EN · 5 June 2023

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• Engrossed in House (PDF)

  Engrossed in House · EN · 5 June 2023

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• Reported in House (text)

  Reported in House · EN · 5 June 2023

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• Reported in House (PDF)

  Reported in House · EN · 5 June 2023

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• Passed House

  summary · EN · 5 June 2023

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• Introduced in House (text)

  Introduced in House · EN · 13 April 2023

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• Introduced in House (PDF)

  Introduced in House · EN · 13 April 2023

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• Introduced in House

  summary · EN · 13 April 2023

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