Ask FERF about ... revised SEC deadlines.(resources)

Financial Executive, November, 2005 by de Mesa Graziano, Cheryl

The internal control over financial reporting requirements mandated by Section 404 of the Sarbanes-Oxley Act calls for a public company to include in its annual report a report by management on the effectiveness of the company's internal control over financial reporting and an accompanying auditor's report.

In the October issue of Financial Executive, Financial Executives Research Foundation (FERF) reported on the work of the Securities and Exchange Commission's (SEC) Advisory Committee on Smaller Public Companies. On September 21, consistent with a recent Advisory Committee recommendation, the SEC postponed for one year the compliance date of Section 404 reports for non-accelerated filers.

Definition of 'Accelerated Filer'

The current...

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