United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 1999_register executive 2010-09-24 article Rules and Regulations D09002ee1bdfb7476 D09002ee1bdfb755d United States Securities and Exchange Commission originator org United States Government Agency or Subagency The Securities and Exchange Commission is adopting new rules and amendments to its current rules to require that companies' independent auditors review the companies' financial information prior to the companies filing their Quarterly Reports on Form 10-Q or Form 10-QSB with the Commission, and to require that companies include in their proxy statements certain disclosures about their audit committees and reports from their audit committees containing certain disclosures. The rules are designed to improve disclosure related to the functioning of corporate audit committees and to enhance the reliability and credibility of financial statements of public companies. 64 FR 73389 https://www.govinfo.gov/app/details/FR-1999-12-30/99-33849 99-33849 fr30de99-4 RIN 3235-AH83 8010-01-U Release No. 34-42266 File No. S7-22-99 https://www.govinfo.gov/app/details/FR-1999-12-30/99-33849 https://www.govinfo.gov/content/pkg/FR-1999-12-30/html/99-33849.htm https://www.govinfo.gov/content/pkg/FR-1999-12-30/pdf/99-33849.pdf 15 p. 73389 73403 64 FR 73389 Title 17 Part 210 17 CFR Part 210 Title 17 Part 228 17 CFR Part 228 Title 17 Part 229 17 CFR Part 229 Title 17 Part 240 17 CFR Part 240 RIN 3235-AH83 Audit Committee Disclosure; Federal Register Vol. 64, Issue RULE 99-33849 SECURITIES AND EXCHANGE COMMISSION 2000-01-31 Release No. 34-42266 File No. S7-22-99 8010-01-U 99-33849 Final rule.

The Securities and Exchange Commission is adopting new rules and amendments to its current rules to require that companies' independent auditors review the companies' financial information prior to the companies filing their Quarterly Reports on Form 10-Q or Form 10-QSB with the Commission, and to require that companies include in their proxy statements certain disclosures about their audit committees and reports from their audit committees containing certain disclosures. The rules are designed to improve disclosure related to the functioning of corporate audit committees and to enhance the reliability and credibility of financial statements of public companies.

Effective Date: January 31, 2000. Mark Borges, Attorney-Adviser, Division of Corporation Finance (202-942-2900), Meridith Mitchell, Senior Counselor, Office of the General Counsel (202-942-0900), or W. Scott Bayless, Associate Chief Accountant, or Robert E. Burns, Chief Counsel, Office of the Chief Accountant (202- 942-4400). Vol. 64, no. 250 Office of the Federal Register, National Archives and Records Administration 1999-12-30 continuing daily deposited born digital 510 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-1999-12-30 P0b002ee180a76e48 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr30de99 https://www.govinfo.gov/app/details/FR-1999-12-30 https://www.govinfo.gov/content/pkg/FR-1999-12-30/pdf/FR-1999-12-30.pdf fdlp 73381 73879 DGPO 2010-09-24 2023-05-05 FR-1999-12-30 machine generated eng FR FR-1999-12-30 64 250