An article written by David M. Loev and John S. Gillies, entitled “What Constitutes a Security and Requirements Relating to the Offer and Sales of Securities and Exemptions From Registration Associated Therewith” has been published by the American Academy of Attorney-CPAs in its January 2017 edition of the AAA-CPA WEEKLY UPDATE.
Link to AAA-CPA WEEKLY UPDATE – http://multibriefs.com/briefs/AAACPA/AAACPA011817.php
Link to Article – http://multibriefs.com/briefs/aaacpa/security.pdf