This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

SEC extends deadline for internal control disclosures

  • News default Image

26 Feb 2004

The US SEC has extended the compliance dates for its new rules that require a company to include in annual reports a report by management on the company's internal control over financial reporting and the accompanying auditor's report. Foreign private issuers that file annual reports on Form 20-F or Form 40-F, and small domestic US issuers, must now begin to comply for the first financial year ending on or after 15 July 2005 (originally 15 April 2005).

Large US registrants must now begin to comply in their first financial year ending on or after 15 November 2004 (originally 15 June 2004). Link to Press Release and SEC Final Rules Release.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.