Securities and Exchange Commission July 18, 2006 – Federal Register Recent Federal Regulation Documents
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Concept Release Concerning Management's Reports on Internal Control Over Financial Reporting
The Commission is publishing this Concept Release to understand better the extent and nature of public interest in the development of additional guidance for management regarding its evaluation and assessment of internal control over financial reporting so that any guidance the Commission develops addresses the needs and concerns of public companies, consistent with the protection of investors.
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