Legal Issues Impacting Your Business

SEC Extends Auditor Attestation Requirements and Provides Disclosure Guidance for Smaller Companies

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The SEC has proposed to extend for one year the date smaller companies would be required to provide auditor attestation of internal controls under Section 404(b) of the Sarbanes-Oxley Act. Under the proposal, smaller public companies would be required to comply with Section 404(b) for fiscal years ending on or after December 15, 2009.

Beverly Evans wrote the following article about the requirements and issue.

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