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Title I of the JOBS Act, which was effective as of April 5, 2012, created a category of issuers called "emerging growth companies," whose financial reporting and disclosure requirements in certain areas differ from other categories of issuers. A Smaller Reporting Company ("SRC") can also be eligible to be an EGC. See Topic 10. (Last updated: 6/30/2013)

This is a work of the U.S. Government

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