Securities and Exchange Commission July 2, 2008 – Federal Register Recent Federal Regulation Documents

Proposed Collection; Comment Request
Document Number: E8-14986
Type: Notice
Date: 2008-07-02
Agency: Securities and Exchange Commission, Agencies and Commissions
Proposed Collection; Comment Request
Document Number: E8-14985
Type: Notice
Date: 2008-07-02
Agency: Securities and Exchange Commission, Agencies and Commissions
Proposed Collection; Comment Request
Document Number: E8-14982
Type: Notice
Date: 2008-07-02
Agency: Securities and Exchange Commission, Agencies and Commissions
Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers
Document Number: E8-14942
Type: Rule
Date: 2008-07-02
Agency: Securities and Exchange Commission, Agencies and Commissions
We are adopting amendments to temporary rules that were published on December 21, 2006, in Release No. 33-8760 [71 FR 76580]. Those temporary rules require companies that are non-accelerated filers to include in their annual reports, pursuant to rules implementing section 404(b) of the Sarbanes-Oxley Act of 2002, an attestation report of their independent auditors on internal control over financial reporting for fiscal years ending on or after December 15, 2008. Under the amendments, a non-accelerated filer will be required to file the auditor's attestation report on internal control over financial reporting when it files an annual report for a fiscal year ending on or after December 15, 2009.