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A "non-reporting" entity refers to companies whose stock is publicly traded but which is exempt from reporting to the Securities & Exchange Commission. Usually these companies report publicly by posting financial information on the OTC Markets website voluntarily. These postings, however, are not subject to audit requirements or more generally to SEC reporting requirements.

A "reporting" entity refers to companies whose stock is publicly traded and must file financial and other information with the Securities & Exchange Commission.

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Q: What is the difference between reporting and non reporting entities?
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