#aai? ,,congress  #a/ ,session  ,h4 ,r4 
#ccdc  ,,an ,,act  ,to am5d ! ,f$]al    
securities laws to specify ! p]iods =   
:i* f9ancial /atem5ts are requir$ to be 
provid$ by an em]g+ gr[? company1 & =   
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,gre5light+ ,gr[? ,act4
  #b4 ,f9ancial /atem5t report+         
requirem5ts = em]g+ gr[? companies  7a7 
,securities ,act ( #aicc ,section       
#g7;a77#b7 ( ! ,securities ,act ( #aicc 
7#ae ,u4,s4,c4 #gg;g7a77#b77 is am5d$-- 
7#a7 9 subp>agraph 7,a71 by /rik+ & at !
 end2  7#b7 by r$esignat+ subp>agraph   
7,b7 z subp>agraph 7,c72 &  7#c7 by     
ins]t+ aft] subp>agraph 7,a7 ! foll[+3  
7,b7 ne$ n pres5t acquir$ company       
f9ancial /atem5ts or in=mation o!rwise  
requir$ "u section #baj4c-je or section 
#baj4h-jd ( title #ag1 ,code ( ,f$]al   
,regulations1 or any successor !reto1 = 
any p]iod prior to ! e>lie/ audit$ p]iod
 ( ! em]g+ gr[? company pres5t$ 9       
connection ) its initial public (f]+ &1 
!reaft]1 9 no ev5t %all an issu] t 0 an 

em]g+ gr[? company b is no long] an     
em]g+ gr[? company be requir$ to pres5t 
f9ancial /atem5ts ( ! issu] 7or acquir$ 
company f9ancial /atem5ts or in=mation  
o!rwise requir$ "u section #baj4c-je or 
section #baj4h-jd ( title #ag1 ,code (  
,f$]al ,regulations1 or any successor   
!reto7 = any p]iod prior to ! e>lie/    
audit$ p]iod ( ! em]g+ gr[? company     
pres5t$ 9 connection ) its initial      
public (f]+2 &  4  7b7 ,securities      
,ex*ange ,act ( #aicd ,section          
#ab7;b77#a77,k7 ( ! ,securities ,ex*ange
 ,act ( #aicd 7#ae ,u4,s4,c4            
#ghl7b77#a77,k77 is am5d$ by /rik+ firm 
& ins]t+ firm1 provid$ t ! application (
 an em]g+ gr[? company ne$ n pres5t     
acquir$ company f9ancial /atem5ts or    
in=mation o!rwise requir$ "u section    
#baj4c-je or section #baj4h-jd ( title  
#ag1 ,code ( ,f$]al ,regulations1 or any
 successor !reto1 = any p]iod prior to !
 e>lie/ audit$ p]iod ( ! em]g+ gr[?     
company pres5t$ 9 connection ) its      
application &1 !reaft]1 9 no ev5t %all  

an issu] t 0 an em]g+ gr[? company b is 
no long] an em]g+ gr[? company be       
requir$ to pres5t f9ancial /atem5ts ( ! 
issu] 7or acquir$ company f9ancial      
/atem5ts or in=mation o!rwise requir$ "u
 section #baj4c-je or section #baj4h-jd 
( title #ag1 ,code ( ,f$]al             
,regulations1 or any successor !reto7 = 
any p]iod prior to ! e>lie/ audit$ p]iod
 ( ! em]g+ gr[? company pres5t$ 9       
connection ) any application "u ?is     
subsection4  ,pass$ ! ,h\se (           
,repres5tatives ,july #ba1 #bjbe4;,cl]k4