Financial Reporting


The SEC again extended the dates by which nonaccelerated filers and foreign private issuers must comply with amendments—adopted in keeping with the internal control and financial reporting provisions of section 404 of the Sarbanes-Oxley Act—to its rules under the Securities Act of 1934 ( www.sec.gov/rules/final/33-8545.htm ). Such entities must begin to satisfy these requirements for their first fiscal year ending on or after July 15, 2006.

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