# Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports
> **US Securities and Exchange Commission** · Final rule; extension of compliance dates. · Published 2004-03-01 · Effective 2003-06-18 · 69 FR 9722
## Document
- **Document number:** 04-4425
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 69 FR 9722
- **CFR reference:** 17 CFR 210
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2004/03/01/04-4425/managements-report-on-internal-control-over-financial-reporting-and-certification-of-disclosure-in)
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