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Financial Reporting Information Center:
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Proposed Rules | |||
Release No. | Date | Action | |
33-8212 | Mar. 21, 2003 | Certification of Disclosure in Certain Exchange Act Reports Release No.: 33-8212, 34-47551, IC-25967 File No.: S7-06-03 Comments Due: May 15, 2003 | |
33-8173 | Jan. 8, 2003 | Standards Relating To Listed Company Audit Committees Release Nos.: 34-47137; IC-25885 File No.: S7-02-03 Comments Due: February 18, 2003 Comments received electronically are available for this proposal. Summary of Comments on this proposal | |
33-8154 | Dec. 2, 2002 | Strengthening the Commission's Requirements Regarding Auditor Independence Release Nos.: 34-46934; 35-27610; IC-25838; IA-2088, FR-64 File No.: S7-49-02 Comments Due: January 13, 2003 Comments received electronically are available for this proposal. | |
33-8151 | Nov. 21, 2002 | Retention of Records Relevant to Audits and Reviews Release No.: 34-46869; IC-25830; File No.: S7-46-02 Comments Due: December 27, 2002 Comments received electronically are available for this proposal. | |
33-8145 | Nov. 5, 2002 | Conditions for Use of Non-GAAP Financial Measures File No.: S7-43-02 Release No.: 34-46768 Comments Due: December 13, 2002 Comments received electronically are available for this proposal. | |
33-8144 | Nov. 4, 2002 | Disclosure in Management's Discussion and Analysis About Off-Balance Sheet Arrangements, Contractual Obligations and Contingent Liabilities and Commitments File No.: S7-42-02 Comments Due: December 9, 2002 Comments received electronically are available for this proposal. | |
33-8138 | Oct. 22, 2002 | Disclosure Required by Sections 404, 406 and 407 of the Sarbanes-Oxley Act of 2002 Release Nos.: 34-46701; IC-25775 File No.: S7-40-02 Comments Due: November 29, 2002 Comments received electronically are available for this proposal. | |
34-46685 | Oct. 18, 2002 | Improper Influence on Conduct of Audits Release No.: IC-25773 File No.: S7-39-02 Comments Due: November 25, 2002. Comments received electronically are available for this proposal. | |
34-46300 | Aug. 2, 2002 | Certification of Disclosure in Companies' Quarterly and Annual Reports Release No.: S7-21-02 Comments Due: August 19, 2002. See also: Release No. 34-46079. | |
33-8109 | June 26, 2002 | Framework for Enhancing the Quality of Financial Information Through Improvement of Oversight of the Auditing Process Release No.: 34-46120; 35-27543; IA-2039; IC-25624; File No.: S7-24-02 Comments Due: September 3, 2002. Comments received electronically are available for this proposal. | |
33-8106 | June 17, 2002 | Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date [revised 6/18, 1:30 pm] File No.: S7-22-02 Release No.: 34-46084 Comments Due: August 26, 2002. Comments received electronically are available for this proposal | |
34-46079 | June 17, 2002 | Certification of Disclosure in Companies' Quarterly and Annual Reports File No.: S7-21-02 Comments Due: August 19, 2002. Comments received electronically are available for this proposal | |
33-8090 | Apr. 12, 2002 | Form 8-K Disclosure of Certain Management Transactions; Release No. 33-8090; 34-45742; File No. S7-09-02 File No.: S7-09-02 Release No.: 34-45742 Comments Due: Comments must be received on or before June 24, 2002. Comments received electronically are available for this proposal | |
33-8089 | Apr. 12, 2002 | Acceleration of Periodic Report Filing Dates and Disclosure Concerning Website Access to Reports File No.: S7-08-02 Release No.: 34-45741 Comments Due: Comments must be received on or before May 23, 2002. Comments received electronically are available for this proposal | |
Final Rules | |||
Release No. | Date | Action | |
33-8177a | Mar. 26, 2003 | Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 Release No: 34047235A File No.: S7-40-02 Effective Date: [Insert date of publication in the Federal Register] | |
33-8183A | Mar. 26, 2003 | Strengthening the Commission's Requirements Regarding Auditor Independence Release Nos: 34-47265A; 35-27642A; IC-25915A; IA-2103A, FR-68 File No.: S7-49-02 Effective Date: [Insert date of publication in the Federal Register] | |
33-8183 | Jan. 28, 2003 | Strengthening the Commission's Requirements Regarding Auditor Independence Release Nos: 34-47265; 35-27642; IC-25915; IA-2103, FR-68 File No.: S7-49-02 Effective Date: May 6, 2003. Transition Dates: See text of Release. See also Correction to Final Regulations, Release No. 33-8183a | |
33-8182 | Jan. 27, 2003 | Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations Release Nos: 34-47264; FR-67; International Series No. 1266 File No.: S7-42-02 Effective Date: Sixty days after publication in the Federal Register Compliance Date: See text of Release. | |
33-8180 | Jan. 24, 2003 | Retention of Records Relevant to Audits and Reviews Release Nos.: 34-47241; IC-25911; FR-66 File No.: S7-46-02 Effective Date: March 3, 2003 Compliance Date: October 31, 2003 | |
33-8177 | Jan. 23, 2003 | Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 Release Nos.: 34-47235 File No.: S7-40-02 Effective Date: March 3, 2003. Comments Due: February 18, 2003; see text for details Compliance Date: See text of release. (Note: Text of release corrected Jan. 24, 2003, 9:35 am) See also: Correction to Final Regulations, Rel. No. 33-8177a | |
33-8176 | Jan. 22, 2003 | Conditions for Use of Non-GAAP Financial Measures Release Nos.: 34-47226; FR-65 File No.: S7-43-02 Effective Date: March 28, 2003 Compliance Date: See text of release. See also: Release No. 33-8216 | |
33-8124 | Aug. 29, 2002 | Certification of Disclosure in Companies' Quarterly and Annual Reports File No.: S7-21-02 Effective Date: August 29, 2002 Comment Date: Comments on the extension of the certification requirement to definitive proxy and information statements should be received on or before 30 days after publication in the Federal Register. Release Nos.: 34-46427, IC-25722 See also: Revised statement by the Division of Corporation Finance regarding compliance by asset-backed issuers with Exchange Act Rules 13a-14 and 15d-14 and Release No. 34-46441, IC-25723, "Certification of Management Investment Company Shareholder Reports and Designation of Certified Shareholder Reports as Exchange Act Periodic Reporting Forms." | |
33-8070 | Mar. 18, 2002 | Requirements for Arthur Andersen LLP Auditing Clients File No.: S7-03-02 Effective Date: March 18, 2002, except Temporary Notes 1T, 2T and 3T preceding § 210.3-01; § 228.304T; Temporary Notes 1T and 2T in § 228.310; §§ 228.601T, 229.304T, 229.601T, 230.427T; Instruction 2T following paragraph (b)(2)(iv) in § 230.428; and the amendments to Form 20-F will be effective from March 18, 2002 to December 31, 2002. | |
33-8048 | Dec. 21, 2001 | Disclosure of Equity Compensation Plan Information File No.: S7-04-01 Effective Date: February 1, 2002 Compliance Dates: See release for details | |
Exemptive Orders | |||
Date | Details | ||
Apr. 11, 2002 | Order Under Section 36 of the Securities Exchange Act of 1934 Granting Exemptions from Certain Provisions of the Act and Rules Thereunder | ||
Mar. 18, 2002 | Order Under Section 36 of the Securities Exchange Act of 1934 Granting Exemptions From Certain Provisions of the Act and Rules Thereunder | ||
Other Commission Orders, Notices | |||
Release No. | Date | Action | |
35-27574 | Oct. 7, 2002 | Applications of Enron Corp. for Exemptions Under the Public Utility Holding Company Act of 1935, (Nos. 70-9661 and 70-10056) See also the following Orders: Rel. No. 35-27606 (Nov. 22, 2002) Rel. No. 35-27604 (Nov. 19, 2002) Rel. No. 35-27603 (Nov. 19, 2002) Rel. No. 35-27595 (Nov. 5, 2002) Rel. No. 35-27594 (Nov. 5, 2002) Rel. No. 35-27593 (Nov. 5, 2002) Rel. No. 35-27576 (Oct. 10, 2002) | |
33-8056 | Jan. 22, 2002 | Commission Statement about Management's Discussion and Analysis of Financial Condition and Results of Operations Release Nos.: 34-45321; FR-61 | |
33-8040 | Dec. 12, 2001 | Cautionary Advice Regarding Disclosure About Critical Accounting Policies Release Nos.: 34-45149; FR-60 (Release also available in PDF format) | |
33-8039 | Dec. 4, 2001 | Cautionary Advice Regarding the Use of "Pro Forma" Financial Information in Earnings Releases Release Nos.: 34-45124, FR-59 |
Financial Reporting Information Center Recent Speeches, Public Statements and Testimony Selected Accounting and Auditing Enforcement Releases |
Other Financial Reporting Actions Investor Information |
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