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Additional Extension of Compliance Date of Auditor Attestation Requirement for Non-Accelerated Filers
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November 5, 2009
Previously published on November 02, 2009
On October 2, 2009, the U.S. Securities and Exchange Commission (the "SEC") extended by six months the compliance date for non-accelerated filers to provide in their annual reports on Form 10-K an auditor attestation report on internal control over financial reporting. Previously, those attestation reports would have been required for fiscal years ending on or after December 15, 2009. Now, non-accelerated filers must file the independent auditor's attestation report in their annual reports for fiscal years ending on or after June 15, 2010.
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The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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