← Independent regulator rules (SEC/Fed/FDIC/SBA/FTC/NCUA/CPSC/FHFA/EEOC/NLRB)

Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports

SEC · final-rule · Published 2004-03-01 · Effective 2003-06-18 · 69 FR 9722

Document

Document number
04-4425
Federal Register citation
69 FR 9722
CFR reference
17 CFR 210
Type
Rule
Action
Final rule; extension of compliance dates.
Category
final-rule
Agency
US Securities and Exchange Commission
Publication date
2004-03-01
Effective date
2003-06-18
Docket
Release Nos. 33-8392

Abstract

We are extending the compliance dates that were published on June 18, 2003, in Release No. 33-8238 (68 FR 36636) for certain amendments to Rules 13a-15 and 15d-15 under the Securities Exchange Act of 1934, items 308(a) and (b) of Regulations S-K and S-B and the corresponding provisions in Forms 20-F and 40-F, that require companies, other than registered investment companies, to include in their annual reports a report of management on the company's internal control over financial reporting, and to evaluate, as of the end of each fiscal period, any change in the company's internal control over financial reporting that occurred during the period that has materially affected, or is reasonably likely to materially affect, the company's internal control over financial reporting. We are also extending the compliance dates for amendments to certain representations that must be included in the certifications required by Exchange Act Rules 13a-14 and 15d-14 and Investment Company Act of 1940 Rule 30a-2, regarding the company's internal control over financial reporting. The companies subject to these certification provisions include registered investment companies. Finally, we are extending the compliance date for an amendment to Investment Company Act Rule 30a-3 regarding the maintenance of internal control over financial reporting.

Source

Authoritative
Federal Register document
Machine
JSON-LD · Markdown