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US - SEC Proposes Changes to Increase Number of Issuers Exempt from Section 404(b) Auditor Attestation Requirement

The US Securities and Exchange Commission (the “SEC”) recently voted to propose amendments to the definitions of "accelerated filer" and "large accelerated filer" to exclude certain smaller reporting companies (“SRCs”). If adopted, the changes would mean that companies with less than $100 million in revenues would generally be exempt from the auditor attestation requirement of the Sarbanes-Oxley Act of 2002. Among other things, the proposed amendments would: 1. Exclude from the acceler
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