An SEC rule requires private firms with 500 or more shareholders of record in a given type of stock to publish quarterly accounts and audited financial statements.

ECONOMIST: And will its new financing scheme fall foul of regulators?

When he looked at the statements of work for the projects involved, he found that the account manager was miscategorizing other projects as the wrong type of work because he was told his performance would be evaluated on keeping the type of work in question at a high level.

FORBES: A Vision for Unifying Access to Data and Documents