The Securities and Exchange Commission (SEC) has extended the compliance deadline for small companies – those with less than $75 million in public float – and foreign private issuers to provide their reports on internal control over financial reporting, and related auditor’s report, as required under SEC rules implementing Section 404 of the Sarbanes-Oxley Act (“Section 404”).
As such, the previous deadline applicable to small companies and foreign companies, annual or interim periods beginning on or after July 15, 2005, has been extended by one year to annual or interim periods beginning on or after July 15, 2006.
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