Final Rule

Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports of Companies That Are Not Accelerated Filers

Overview

We are extending the compliance dates that were published on March 8, 2005, in Release No. 33-8545 [70 FR 11528], for companies that are not accelerated filers, for certain amendments to Rules 13a-15 and 15d-15 under the Securities Exchange Act of 1934, Items 308(a) and (b) of Regulations S-K and S-B, Item 15 of Form 20-F and General Instruction B of Form 40-F. These amendments require companies, other than registered investment companies, to include in their annual reports a report of management and accompanying auditor's report on the company's internal control over financial reporting. The amendments also require management to evaluate, as of the end of each fiscal period, any change in the company's internal control over financial reporting that occurred during the period that has materially affected, or is reasonably likely to materially affect, the company's internal control over financial reporting. We are also extending the compliance dates applicable to companies that are not accelerated filers for amendments to certain representations that must be included in the certifications required by Exchange Act Rules 13a-14 and 15d-14 regarding a company's internal control over financial reporting. Finally, we are soliciting comment about the implementation of these rules.

Prior Actions

Title
Certification of Management Investment Company Shareholder Reports and Designation of Certified Shareholder Reports as Exchange Act Periodic Reporting Forms; Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002
Release Number
34-47262
SEC Issue Date
Federal Register Publish Date
Document Citation

68 FR 5347

RIN
3235-AI63, 3235-AI66

Title
Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002
Release Number
33-8177
SEC Issue Date
Federal Register Publish Date
Document Citation

68 FR 5109

RIN
3235-AI66
Notes

Text of release corrected January 24, 2003, 9:35 am) See also: Correction to Final Regulations, Rel. No. 33-8177A ; Final Rule Rule Rel. No. 34-47262 ; Proposed Rule Rel. No. 33-8138 and comments

Last Reviewed or Updated: April 7, 2023