SEC Grants One Year Postponement of §404(b) Attestation Report Requirement For Non-Accelerated Filers
Date: 07/01/08
The SEC has adopted amendments to temporary rules that will now require non-accelerated filers1 to include an auditor's attestation report on management's assessment of internal control over financial reporting ("ICFR") beginning in annual reports for fiscal years ending on or after December 15, 2009.2 The attestation is required pursuant to rules implementing Section 404(b) of the Sarbanes-Oxley Act of 2002.3 Absent the extensions, non-accelerated filers would have had to include the attestation reports in annual reports for fiscal years ending on or after December 15, 2008.CGR Memo - SEC Grants One Year Postponement of §404(b) Attestation Report Requirement For Non-Accelerated Filers.pdf (pdf | 119.23 KB )