• SEC Delays Deadline for Section 404 Compliance by Non-Accelerated Filers and Foreign Private Issuers
  • March 10, 2005 | Authors: Thomas P. Desmond; John T. Blatchford; Ernest W. Torain; Steven R. Berger; Dan L. Goldwasser
  • Law Firms: Vedder, Price, Kaufman & Kammholz, P.C. - Chicago Office ; Vedder, Price, Kaufman & Kammholz, P.C. - New York Office
  • On March 2, 2005, the SEC extended the compliance dates for non-accelerated filers and foreign private issuers that required such companies to include (1) in their annual reports a management report on the effectiveness of the company's internal controls over financial reporting, and (2) in their periodic reports, management certification of its evaluation of internal controls.