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2010-09-22
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Amendments to Rules Regarding Management's Report on Internal Control Over Financial Reporting
Part II
Rules and Regulations
D09002ee1bdda9080
D09002ee1bdda9173
United States
Securities and Exchange Commission
originator
org
United States Government Agency or Subagency
We are adopting an amendment to our rules to clarify that an evaluation which complies with the Commission's interpretive guidance published in this issue of the Federal Register in Release No. 34-55929 is one way to satisfy the requirement for management to evaluate the effectiveness of the issuer's internal control over financial reporting. We are also amending our rules to define the term material weakness and to revise the requirements regarding the auditor's attestation report on the effectiveness of internal control over financial reporting. The amendments are intended to facilitate more effective and efficient evaluations of internal control over financial reporting by management and auditors.
72 FR 35310
https://www.govinfo.gov/app/details/FR-2007-06-27/E7-12298
E7-12298
fr27jn07-26
RIN 3235-AJ58
8010-01-P
Release Nos. 33-8809
34-55928
FR-76
File No. S7-24-06
https://www.govinfo.gov/app/details/FR-2007-06-27/E7-12298
https://www.govinfo.gov/content/pkg/FR-2007-06-27/html/E7-12298.htm
https://www.govinfo.gov/content/pkg/FR-2007-06-27/pdf/E7-12298.pdf
Accountants
Accounting
Reporting and Recordkeeping Requirements
Securities
13 p.
35310
35322
72 FR 35310
Code of Federal Regulations
Title 17 Part 210
17 CFR Part 210
Code of Federal Regulations
Title 17 Part 228
17 CFR Part 228
Code of Federal Regulations
Title 17 Part 229
17 CFR Part 229
Code of Federal Regulations
Title 17 Part 240
17 CFR Part 240
Regulation Identification Number 3235-AJ58
RIN 3235-AJ58
Amendments to Rules Regarding Management's Report on Internal Control Over Financial Reporting; Federal Register Vol. 72, Issue
RULE
E7-12298
II
SECURITIES AND EXCHANGE COMMISSION
2007-08-27
Release Nos. 33-8809
34-55928
FR-76
File No. S7-24-06
8010-01-P
E7-12298
Final rule.
We are adopting an amendment to our rules to clarify that an evaluation which complies with the Commission's interpretive guidance published in this issue of the Federal Register in Release No. 34-55929 is one way to satisfy the requirement for management to evaluate the effectiveness of the issuer's internal control over financial reporting. We are also amending our rules to define the term material weakness and to revise the requirements regarding the auditor's attestation report on the effectiveness of internal control over financial reporting. The amendments are intended to facilitate more effective and efficient evaluations of internal control over financial reporting by management and auditors.
Effective Date: August 27, 2007, except the amendment to Sec. 210.2-02T is effective from August 27, 2007 until June 30, 2009.
N. Sean Harrison, Special Counsel, Division of Corporation Finance, at (202) 551-3430, or Josh K. Jones, Professional Accounting Fellow, Office of the Chief Accountant, at (202) 551-5300, U.S. Securities and Exchange Commission, 100 F Street, NE., Washington, DC 20549-6628.
Accountants
Accounting
Reporting and Recordkeeping Requirements
Securities
Securities Exchange Act:
Financial reporting; management's report on internal control; interpretive guidance,
http://www.pcaobus.org/Rules/Docket_021/index.aspx
http://www.sec.gov/comments/s7-11-06/s71106.shtml
http://www.sec.gov/comments/s7-24-06/s72406.shtml
http://www.sec.gov/info/smallbus/acspc/acspc-finalreport.pdf
http://www.sec.gov/rules/concept/2006/34-54122.pdf
Federal Register
Vol. 72, no. 123
Office of the Federal Register, National Archives and Records Administration
2007-06-27
continuing
daily
deposited
born digital
221 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2007-06-27
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https://www.govinfo.gov/app/details/FR-2007-06-27
https://www.govinfo.gov/content/pkg/FR-2007-06-27/pdf/FR-2007-06-27.pdf
https://www.govinfo.gov/content/pkg/FR-2007-06-27/xml/FR-2007-06-27.xml
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2010-09-22
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FR-2007-06-27
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FR-2007-06-27
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