Episode Synopsis "The SECond Take: Smaller Reporting Companies—Who’s down with SRC?"

Recent SEC Rules continue to refine the definition of a “Smaller Reporting Company” (SRC), the threshold limits for such a designation and subsequent determination for any such qualifying entity. Join host, Josh Cohen, and guest, Allan Afterman, as they discuss all things SRC, from history to current status and, most importantly, the principal benefits of being an SRC. Podcast Host Joshua Cohen is a Senior Editor at Thomson-Reuters, working with their suite of Checkpoint SEC compliance products. Show Guest Allan B. Afterman, CPA, Ph.D., was a member of the Executive Office Research Department and Assistant to the National Directors of Accounting, Auditing, and SEC Practice at major international public accounting firms. He is the author of numerous Thomson Reuters publications and has written a number of articles for professional journals. Dr. Afterman lectures extensively on U.S. and international securities regulation, financial reporting, and disclosure matters and is a former Adjunct Associate Professor in the Booth School of Business at the University of Chicago.

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