Final Rule
Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers
Overview
The Securities and Exchange Commission ("Commission') is adopting amendments to its rules and forms to conform them to Section 404(c) of the Sarbanes-Oxley Act of 2002 (the "Sarbanes-Oxley Act'), as added by Section 989G of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the "Dodd-Frank Act'). Section 404(c) provides that Section 404(b) of the Sarbanes-Oxley Act shall not apply with respect to any audit report prepared for an issuer that is neither an accelerated filer nor a large accelerated filer as defined in Rule 12b-2 under the Securities Exchange Act of 1934 (the "Exchange Act').
Resources
Details
Rule Type
Final
Release Number
33-9142
34-62914
SEC Issue Date
Sept. 15, 2010
Effective Date
September 21, 2010
Federal Register Publish Date
Sept. 21, 2010
Document Citation
75 FR 57385