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Accounting, Reporting, and Other Standards in the JOBS Act

In: The Jobs Act

Author

Listed:
  • William Michael Cunningham

Abstract

The Securities Act of 1933 mandates that to sell or even offer to sell securities in the United States, those securities must be registered with the Securities and Exchange Commission, the SEC. The SEC, in turn, requires security sellers (broker/dealers) to disclose a great deal of information about the company doing the selling, the company investors are buying into (not the funding portal or broker). This set of information tries to provide, comprehensively, all relevant information about the firm’s past and future prospects. The Act of 1933 allows certain companies to skip the registration process under a limited number of conditions. These security registration exemptions generally allow a firm to sell its securities if it is selling them to “accredited investors,” generally high-income, high net worth people.

Suggested Citation

  • William Michael Cunningham, 2012. "Accounting, Reporting, and Other Standards in the JOBS Act," Springer Books, in: The Jobs Act, chapter 0, pages 49-60, Springer.
    • Handle: RePEc:spr:sprchp:978-1-4302-4756-2_4
    DOI: 10.1007/978-1-4302-4756-2_4
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