 Article
Feeds
|
SEC Extends Time for Complying with Rules Governing Management's Report on Internal Control over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports |
January 1, 2005
Previously published on February 24, 2004
On February 24, 2004, the SEC extended the compliance dates that require companies, other
than registered investment companies, to include in their annual reports a report of management
on the company's internal control over financial reporting as required by Section 404 of
Sarbanes-Oxley, and to evaluate, as of the end of each fiscal period, any change in the
company's internal control over financial reporting that occurred during the period that has
materially affected, or is reasonably likely to materially affect, the company's internal control
over financial reporting.
|
The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article 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. |
|
|
RSS | Blogs | Site Map | Contact Us