Issuers are domestic and foreign companies that
- issue securities traded on a national security exchange;
- issue securities traded over the counter that have 500+ shareholders and $10 million+ in total assets;
- issue certain types of American Depository Receipts (ADRs); or
- have registered public offerings and are subject to SEC reporting requirements under the Exchange Act.1
Domestic concerns are
- entities organized under the laws of the US, or a state, territory, possession, or commonwealth thereof;
- entities with a principal place of business in the US; or
- individuals who are citizens, nationals, or residents of the US.2
1 15 USC §§ 78dd-1(1), 78l(g), 78o(d).
2 15 USC § 78dd-2(h)(1).