Financial Reporting Information Center:
Regulatory Pronouncements

The list below provides links to financial reporting-related releases concerning SEC rulemaking activity, including proposed rules, final rules, interpretive releases, and policy statements. It also links to announcements concerning other Commission notices.

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 and Information
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

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