Proposed Rule
Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers
Overview
We are proposing to amend temporary rules that were published on December 21, 2006, in Release No. 33-8760 [71 FR 76580]. These temporary rules 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, 2008. Under the proposed amendments, a non-accelerated filer would be required to provide the auditor's attestation report on internal control over financial reporting in an annual report filed for fiscal years ending on or after December 15, 2009.
Resources
Details
Public Comments Due
March 10, 2008
File Number
S7-06-03
Rule Type
Proposed
Release Number
33-8889
34-57258
33-8934A
SEC Issue Date
Feb. 1, 2008
Federal Register Publish Date
Feb. 7, 2008
Document Citation
73 FR 7449
RIN
3235-AJ64
Public Comments