# Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers
> **US Securities and Exchange Commission** · Final rule. · Published 2010-09-21 · Effective 2010-09-21 · 75 FR 57385
## Document
- **Document number:** 2010-23492
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 75 FR 57385
- **CFR reference:** 17 CFR 210
- **Publication date:** 2010-09-21
- **Effective date:** 2010-09-21
- **Docket:** Release Nos. 33-9142
## Abstract

The Securities and Exchange Commission ("Commission") is adopting amendments to its rules and forms to conform them to Section 404(c) of the Sarbanes-Oxley Act of 2002 (the "Sarbanes-Oxley Act"), as added by Section 989G of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the "Dodd-Frank Act"). Section 404(c) provides that Section 404(b) of the Sarbanes-Oxley Act shall not apply with respect to any audit report prepared for an issuer that is neither an accelerated filer nor a large accelerated filer as defined in Rule 12b-2 under the Securities Exchange Act of 1934 (the "Exchange Act").

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/09/21/2010-23492/internal-control-over-financial-reporting-in-exchange-act-periodic-reports-of-non-accelerated-filers)
---
*AI Analytics · CC0 1.0*