Securities and Exchange Commission: Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers and Newly Public Companies
GAO-07-305R January 4, 2007Full Report (PDF, 4 pages) Full Report (HTML)
SummaryGAO reviewed the Securities and Exchange Commission's (Commission) new rule on internal control over financial reporting in exchange act periodic reports of non-accelerated filers and newly public companies. GAO found that (1) the final rule extends compliance dates under the Sarbanes-Oxley Act of 2002; and (2) the Commission complied with applicable requirements in promulgating the rule. |
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