Are all corporations’ issuers?
No, absolutely not. A company is called a corporation if they are legal structured as an “S-Corp” or “C-Corp”. Corporations can be a public or non-public company.
An issuer is a public company that “issues” their financial statements to the SEC and general public. Nonpublic corporations are not required to “issue” their financial statements with the SEC or the general public.
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What is the difference between an issuer and a nonissuer?
Issuers are public companies that must file their financial statements with the SEC, and they are subject to auditing standards set forth by the Public Company Accounting Oversight Board (PCAOB). Nonissuers are private companies (nonpublic) and they are subject to Statement on Auditing Standards (SAS), which are set forth by the AICPA.