Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002; Correction
SEC · other · Published 2003-03-31 · 68 FR 15353
Document
Document number
03-7680
Federal Register citation
68 FR 15353
CFR reference
17 CFR 228
Type
Rule
Action
Corrections to final regulations.
Category
other
Agency
US Securities and Exchange Commission
Publication date
2003-03-31
Docket
Release Nos. 33-8177A
Abstract
We are making technical corrections to rules adopted in Release No. 33-8177 (January 23, 2003), which were published in the Federal Register on January 31, 2003 (68 FR 5110). The rules implement sections 406 and 407 of the Sarbanes-Oxley Act of 2002 by requiring disclosures regarding audit committee financial experts and codes of ethics. This document amends an instruction to the rule to clarify that disclosures regarding audit committee financial experts are required only in annual reports.