federal_register: E8-2211

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

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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
E8-2211 Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers Proposed Rule 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. 2008-02-07 2008 2 https://www.federalregister.gov/documents/2008/02/07/E8-2211/internal-control-over-financial-reporting-in-exchange-act-periodic-reports-of-non-accelerated-filers https://www.govinfo.gov/content/pkg/FR-2008-02-07/pdf/E8-2211.pdf Securities and Exchange Commission 466 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... 3235-AJ64

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