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SEC proposes to adopt PCAOB standard on internal control

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15 Apr 2004

The US Securities and Exchange Commission has Proposed to adopt Auditing Standard No.

2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements, issued by the Public Company Accounting Oversight Board. The proposed effective date for "accelerated filers" (generally domestic companies with public float over $75 million) is financial years ending on or after 15 November 2004. Other companies have until financial years ending on or after 15 July 2005.

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