Securities and Exchange Commission: Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports
B-292451, Jun 25, 2003
This is our report on a major rule promulgated by the Securities and Exchange Commission (Commission). It was published in the Federal Register as a final rule on June 18. Enclosed is our assessment of the Commission's compliance with the procedural steps required by section 801(a)(1)(B)(i) through (iv) of title 5 with respect to the rule. If you have any questions about this report. The official responsible for GAO evaluation work relating to the subject matter of the rule is Thomas McCool. The Commission is not subject to the requirements of the Unfunded Mandates Reform Act. (iv) Other relevant information or requirements under acts and executive orders Administrative Procedure Act. The final rule was issued using the notice and comment procedures found at 5 U.S.C. 553.