Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers
Overview
We are amending temporary rules that require companies that are non-accelerated filers to include in their annual reports, pursuant to rules implementing Section 404(b) of the Sarbanes-Oxley Act of 2002, an attestation report of their independent auditor on internal control over financial reporting for fiscal years ending on or after December 15, 2009. The amendments will extend the compliance date for filing attestation reports, so that a non-accelerated filer will be required to file the auditor's attestation report on internal control over financial reporting when it files an annual report for a fiscal year ending on or after June 15, 2010.
Prior Actions
Final Rule (33-8238)
68 FR 36635
Final Rule (33-8392)
69 FR 9721
Final Rule (33-8618)
70 FR 56825
Final Rule (33-8545)
70 FR 11527
Final Rule (33-8760)
71 FR 76580
Final Rule (33-8730A)
Final Rule (33-8934)
73 FR 38093
Final Rule (33-8934A)
74 FR 30211
Proposed Rule (33-8212)
68 FR 15599
Proposed Rule (33-8731)
71 FR 47060
Proposed Rule (33-8889)
73 FR 7449
Resources
Details
December 18, 2009
74 FR 53627