(Last updated: 12/31/2022)
5310.1 Smaller reporting companies typically need not comply with the disclosure requirements of Regulation S-X in its entirety, except as indicated under the Notes to S-X Article 8. The "Notes" require that:
a. The report and qualifications of the independent accountant must comply with S-X Article 2.
b. The description of accounting policies must comply with S-X 4-08(n).
c. Issuers engaged in oil and gas producing activities must follow the financial accounting and reporting standards of S-X 4-10.
d. The requirements of S-X 3-10 are applicable to financial statements for a subsidiary of a smaller reporting company that issues securities guaranteed by the smaller reporting company or guarantees securities issued by the smaller reporting company. Additionally, disclosures about guarantors and issuers of guaranteed securities registered or being registered must be presented as required by S-X 13-01. (See Section 2500).
e. The requirements of S-X 13-02 are applicable if a smaller reporting company’s securities registered or being registered are collateralized by securities of the smaller reporting company’s affiliate. (See Section 2600). S-X 3-16 may be applicable in in certain circumstances involving collateral release provisions. (See Section 2650).

5310.2 Smaller reporting companies should provide all information required by the Industry Guides, and real estate companies should also refer to Item 13 [Investment Policies of Registrant], Item 14 [Description of Real Estate], and Item 15 [Operating Data] of Form S-11.
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