Library Search

   FAQ   Summaries of Law   Dictionary
  • SEC Adopts Final Rules Relating to Internal Control Reports ( June 2003 )

    The Securities and Exchange Commission (the "SEC") has adopted final rules under Section 404 of the Sarbanes-Oxley Act of 2002 (the "Act") that will require both U.S. and non-U.S. reporting companies to include in their annual reports a report of management on the company's internal control over financial reporting.

Ads by FindLaw