{"database": "openregs", "table": "federal_register", "rows": [["E7-12300", "Definition of a Significant Deficiency", "Proposed Rule", "We are requesting additional comment on the definition of the term \"significant deficiency.\" Because this term is used in the Commission's rules implementing Section 302 and Section 404 of the Sarbanes-Oxley Act, we believe that a definition of this term should also be in the Commission's rules, in addition to being in the auditing standards.", "2007-06-27", 2007, 6, "https://www.federalregister.gov/documents/2007/06/27/E7-12300/definition-of-a-significant-deficiency", "https://www.govinfo.gov/content/pkg/FR-2007-06-27/pdf/E7-12300.pdf", "Securities and Exchange Commission", "466", "We are requesting additional comment on the definition of the term \"significant deficiency.\" Because this term is used in the Commission's rules implementing Section 302 and Section 404 of the Sarbanes-Oxley Act, we believe that a definition of this...", null]], "columns": ["document_number", "title", "type", "abstract", "publication_date", "pub_year", "pub_month", "html_url", "pdf_url", "agency_names", "agency_ids", "excerpts", "regulation_id_numbers"], "primary_keys": ["document_number"], "primary_key_values": ["E7-12300"], "units": {}, "query_ms": 124.54427615739405, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}