# Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers
> **US Securities and Exchange Commission** · Final rules. · Published 2008-07-02 · Effective 2008-09-02 · 73 FR 38094
## Document
- **Document number:** E8-14942
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 73 FR 38094
- **CFR reference:** 17 CFR 210
- **Publication date:** 2008-07-02
- **Effective date:** 2008-09-02
- **Docket:** Release Nos. 33-8934
## Abstract

We are adopting amendments to temporary rules that were published on December 21, 2006, in Release No. 33-8760 [71 FR 76580]. Those temporary rules require companies that are non-accelerated filers to include in their annual reports, pursuant to rules implementing section 404(b) of the Sarbanes-Oxley Act of 2002, an attestation report of their independent auditors on internal control over financial reporting for fiscal years ending on or after December 15, 2008. Under the amendments, a non-accelerated filer will be required to file the auditor's attestation report on internal control over financial reporting when it files an annual report for a fiscal year ending on or after December 15, 2009.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/07/02/E8-14942/internal-control-over-financial-reporting-in-exchange-act-periodic-reports-of-non-accelerated-filers)
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