• SEC Extends Compliance Deadlines under Internal Control Provisions of Sarbanes-Oxley for Non-Accelerated Filers
  • March 20, 2005 | Author: Venrice R. Palmer
  • Law Firm: Bingham McCutchen LLP - San Francisco Office
  • On March 2, 2005, the SEC extended the deadline for compliance with Section 404 of the Sarbanes-Oxley Act of 2002 for non-accelerated filers and for foreign private issuers. A non-accelerated filer, or a foreign private issuer that files its annual reports on Form 20-F or Form 40-F, must begin to comply with these requirements for its first fiscal year ending on or after July 15, 2006.