The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Thu, 24 Sep 2026 11:32:11 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.11 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png Comment Letter on the SEC’s Proposal to Modify Emerging Growth Company Accommodations and Filer Status Classifications – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 Comment Letter on the SEC’s Proposal to Modify Emerging Growth Company Accommodations and Filer Status Classifications https://corpgov.law.harvard.edu/2026/08/29/comment-letter-on-the-secs-proposal-to-modify-emerging-growth-company-accommodations-and-filer-status-classifications/?utm_source=rss&utm_medium=rss&utm_campaign=comment-letter-on-the-secs-proposal-to-modify-emerging-growth-company-accommodations-and-filer-status-classifications https://corpgov.law.harvard.edu/2026/08/29/comment-letter-on-the-secs-proposal-to-modify-emerging-growth-company-accommodations-and-filer-status-classifications/#respond Sat, 29 Aug 2026 11:30:21 +0000 https://corpgov.law.harvard.edu/?p=183484?d=20260831145128EDT Posted by Maureen McNichols (Stanford GSB) and Joe Schroeder (University of Indiana), on Saturday, August 29, 2026
Editor's Note:

Maureen McNichols is the Marriner S. Eccles Professor of Accounting and Public and Private Management at Stanford Graduate School of Business (GSB) and Joe Schroeder is a Professor of Accounting at University of Indiana. This post is based on a comment letter by a group of professors, former regulators, and accounting and audit practitioners, submitted to the U.S. Securities and Exchange Commission regarding the SEC’s proposal on Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies.

This post is based on a comment letter submitted to the SEC regarding the SEC’s proposal on Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies, by 115 signatories, including professors, former regulators, and accounting and audit practitioners. Below is the text of the letter with minor adjustments to eliminate the correspondence-related parts, followed by the full list of signatories.

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