美國上市審計服務小冊子 - Crowe Horwath International

Market CapitalizationMinimumPubliclyHeldSharesMarket Value ofPublicly HeldSharesOperatingHistoryMinimumPrice perShareMinimumNumber ofShareholdersNumber of MarketMakersUS$500m (when US$100mof revenue during the mostrecent 12 months, US$100m ofaggregate operating cash flowsfor last 3 years with US$25m ineach of the 2 preceding years);or US$750m (when US$75mof revenue for the most recentyear)2.5MsharesUS$100m N/A N/A 5,000 N/AN/AUS$3m N/A US$3N/A US$15m 2 years US$3US$50m N/A US$15m N/A US$2US$75m (or US$75m each oftotal assets and total revenue inlast year, or in 2 of last 3 years)US$20m N/A US$3800 shareholdersand 500,000shares; or 400shareholders and1,000,000 sharesN/AN/AUS$8mN/A3N/A US$18m 2 years 3US$75m 1.1MsharesUS$20m N/AUS$4 4004N/A US$20m N/A 4N/AUS$550mUS$850mUS$160m1.25MsharesUS$110m, orUS$100m (whenUS$110m of netassets)N/A US$4 4504, or 3 (when (i)US$1m of pretaxprofit in recentyear or in 2 of3 most recentyears, US$15mof net assets, andUS$8m of marketvalue of publiclyheld shares; or (ii)US$30m of netassets, 2-yearoperating history,and US$18mof market valueof publicly heldshares)N/A1MsharesUS$15mUS$15m2 yearsN/AUS$4 300 3US$5mN/AN/A N/A N/A N/A N/A 35 1N/A N/A N/A N/A N/A 35 17