Accelerated Filer Proposed Amendments (404(b))

The SEC proposed amendments to tailor the accelerated and large accelerated filer definitions, which impact which companies must provide the Sarbanes-Oxley Rule 404(b) independent auditor attestation on management’s assessments of its internal controls. More information here. 

Related information: 

• Press Release on Accelerated Filer Proposed Amendments (404(b))
• Comments on Proposed Rule: Amendments to the Accelerated Filer and Large Accelerated Filer Definitions
• How to Submit Comments