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Deloitte comments on SEC’s proposed amendments to the definitions of “accelerated filer” and “large accelerated filer”

Published on: Aug 14, 2019

Deloitte & Touche LLP has commented on SEC Proposed Rule Release No. 34-85814, Amendments to the Accelerated Filer and Large Accelerated Filer Definitions.

Our comments focus on the effect of the Proposed Amendments on the requirements related to companies’ internal control over financial reporting (ICFR).

For more information, see the full text of the comment letter which is available below.


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