Crowdfunding and Regulation A+ Rules

Find information on the small business capital-raising rules issued under the United States Securities and Exchange Commission’s Jumpstart Our Business Startups (JOBS) Act. The Regulation Crowdfunding rules go into effect May 16, 2016. They offer new opportunities for issuers to raise money in a simpler and cost effective way through exemption from SEC’s regular registration requirements. The Regulation A+ rules became effective in 2015. They expanded the exemption from registration for small business issuers. These rules present new service opportunities for CPAs including preparation, attestation and consultation services.

Peer Review- Emerging Industries and Risk Areas

Crowdfunding is a new and emerging area providing service opportunities for practitioners. The AICPA’s Peer Review team has created a webpage highlighting areas that firms and peer reviewers should begin focusing on, including emerging industries, industries with new or rising risks, audit areas of increased risk or areas that have shown to have quality issues in the past. Visit this webpage for an overview of emerging industries and risk areas.