Concept Rule
Concept Release Concerning Management's Reports on Internal Control Over Financial Reporting
Overview
The Commission is publishing this Concept Release to understand better the extent and nature of public interest in the development of additional guidance for management regarding its evaluation and assessment of internal control over financial reporting so that any guidance the Commission develops addresses the needs and concerns of public companies, consistent with the protection of investors.
Resources
Details
Public Comments Due
Sept. 18, 2006
File Number
S7-11-06
Rule Type
Concept
Release Number
34-54122
SEC Issue Date
July 11, 2006
Federal Register Publish Date
July 18, 2006
Document Citation
71 FR 40865
RIN
3235-AJ58
Public Comments