# Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Foreign Private Issuers That Are Accelerated Filers
> **US Securities and Exchange Commission** · Final rule; extension of compliance dates. · Published 2006-08-15 · Effective 2006-09-14 · 71 FR 47056
## Document
- **Document number:** E6-13289
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 71 FR 47056
- **CFR reference:** 17 CFR 210
- **Publication date:** 2006-08-15
- **Effective date:** 2006-09-14
- **Docket:** Release Nos. 33-8730
## Abstract

We are extending the compliance date that was published on March 8, 2005, in Release No. 33-8545 [70 FR 11528], for foreign private issuers that are accelerated filers, but not large accelerated filers, for amendments to Forms 20-F and 40-F that require a foreign private issuer to include in its annual reports an attestation report by the issuer's registered public accounting firm on management's assessment on internal control over financial reporting.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/08/15/E6-13289/internal-control-over-financial-reporting-in-exchange-act-periodic-reports-of-foreign-private)
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