Title I of the Jumpstart Our Business Startups Act, which has been dubbed the "IPO On-Ramp," is intended to encourage initial public offerings by easing the regulatory requirements on a new, inclusive class of companies called "emerging growth companies (EGCs)."
The liberalized regulatory requirements include (1) mechanisms for EGCs to confidentially assess the market for a public offering; (2) a reduced requirement to include only two years of audited financial statements rather than three years in IPO registration statements; and (3) other scaled disclosure requirements in the registration statement and subsequent periodic reports filed by EGCs that continue for up to approximately five years after an EGC’s IPO.
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