Securities Law Prof Blog

Editor: Eric C. Chaffee
Univ. of Toledo College of Law

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Thursday, June 26, 2008

SEC Approves One-Year Extension of Auditor Attestation for Non-Accelerated Filers

On June 26 the SEC approved a one year extension of temporary rule and form amendments that postpone the date by which companies that are non-accelerated filers must begin to comply with the auditor attestation report on internal control over financial reporting (ICFR) mandated by Section 404(b) of the Sarbanes-Oxley Act of 2002. Under the extension, a non-accelerated filer will need to provide its first auditor's attestation report on internal control over financial reporting in an annual report for a fiscal year ending on or after December 15, 2009.  The effective date of the amendments will be 60 days from their publication in the Federal Register.

http://lawprofessors.typepad.com/securities/2008/06/sec-approves--1.html

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