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Sarbanes-Oxley News & Developments
SEC Lets Up on the Accelerator for Final PhaseA one-year postponement of the third and final phase of regulations of Section 404.
> > The SEC intends to give companies breathing room for the -final phase only- to properly address the internal control provisions of Section 404.
The November deadline for Section 404 compliance, however, remains fixed; the SEC has pushed back the effective date twice already.
Source: CFO
Published:2004-08-30
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