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Technical

Equity Crowdfunding Snapshot Logo aicpa

  Free |   AICPA |   May 2016 |   AICPA.org

Equity crowdfunding allows small businesses to raise capital by offering equity to any investor without registering with the SEC. On October 30, 2015, the Securities and Exchange Commission (SEC) adopted final rules and forms, known as Regulation Crowdfunding. The rules allow securities-based crowdfunding transactions to be conducted through an intermediary, registered either as a broker or a funding portal.

This document provides an overview of equity crowdfunding including why it is important and requirements for financial statement issuers.

Topics covered:
  • Financial accounting & reporting: Technical: SEC regulatory compliance & reporting: Crowdfunding, Foundational

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