Specific situations
Specific situations

[Last updated: 1 January 2024, unless otherwise noted]

There are no additional Nasdaq requirements that apply to very large multinational companies or smaller companies nor to companies in particular industries (other than investment companies, which are outside the scope of this summary). SEC disclosure and other requirements may vary for companies in specialized industries (such as oil and gas companies, investment companies and financial companies). For example, the SEC adopted special disclosure rules for all listed companies (foreign and domestic) requiring an annual specialized disclosure report on Form SD if “conflict minerals” (as defined within the rules) are contained in products a company manufactures or contracts to be manufactured and necessary to the functionality of those products or their production processes and also adopted special disclosure rules for all listed companies (foreign and domestic) requiring resource extraction issuers to disclose payments to governments related to the commercial development of oil, natural gas or minerals, reportable through report on Form SD. Most recently, the SEC adopted new rules for all listed companies (foreign and domestic) requiring disclosure of material cybersecurity incidents and certain other cybersecurity related disclosures as well as new rules requiring certain disclosures about an issuer's insider trading policies and procedures.

No explicit procedure currently exists for fast track or expedited listing, but the process may be expedited with Nasdaq if scheduling and timing permit. Most companies find that the SEC registration process is more time-consuming than the Nasdaq listing process.