SEC exempts micro enterprises from submitting audited FS
MICRO enterprises are now exempt from the submission of audited financial statements as part of their reportorial requirements, as the Securities and Exchange Commission (SEC) moves to streamline compliance and reduce regulatory burdens for small companies. The Commission on January 20 issued Memorandum Circular No. 4, Series of 2026, providing the Amendments to the Application… Read More SEC exempts micro enterprises from submitting audited FS









