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: Jan 4, 2007
- Full Report:
GAO 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.