• Additional Extension of Compliance Date of Auditor Attestation Requirement for Non-Accelerated Filers
  • November 4, 2009 | Authors: James F. Brashear; Bruce Newsome
  • Law Firm: Haynes and Boone, LLP - Dallas Office
  • 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.