federal_register: E8-14942

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
E8-14942 Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers Rule We are adopting amendments to temporary rules that were published on December 21, 2006, in Release No. 33-8760 [71 FR 76580]. Those 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 auditors on internal control over financial reporting for fiscal years ending on or after December 15, 2008. Under the amendments, a non-accelerated filer will be required to file the auditor's attestation report on internal control over financial reporting when it files an annual report for a fiscal year ending on or after December 15, 2009. 2008-07-02 2008 7 https://www.federalregister.gov/documents/2008/07/02/E8-14942/internal-control-over-financial-reporting-in-exchange-act-periodic-reports-of-non-accelerated-filers https://www.govinfo.gov/content/pkg/FR-2008-07-02/pdf/E8-14942.pdf Securities and Exchange Commission 466 We are adopting amendments to temporary rules that were published on December 21, 2006, in Release No. 33-8760 [71 FR 76580]. Those temporary rules require companies that are non-accelerated filers to include in their annual reports, pursuant to rules... 3235-AJ64

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