# Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers
> **US Securities and Exchange Commission** · Final rules. · Published 2009-10-19 · Effective 2009-12-18 · 74 FR 53628
## Document
- **Document number:** E9-24990
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 74 FR 53628
- **CFR reference:** 17 CFR 210
- **Publication date:** 2009-10-19
- **Effective date:** 2009-12-18
- **Docket:** Release Nos. 33-9072
## Abstract

We are amending temporary rules that 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 auditor on internal control over financial reporting for fiscal years ending on or after December 15, 2009. The amendments will extend the compliance date for filing attestation reports, so that 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 June 15, 2010.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/10/19/E9-24990/internal-control-over-financial-reporting-in-exchange-act-periodic-reports-of-non-accelerated-filers)
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