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Sarbanes-Oxley News & Developments
Late Filers Face DelistingNearly 300 companies recently asked for a 15-day extension for filing their 10-K, but dozens of them reportedly failed to meet even the extended deadline.
> > Most of the late filers stated either that they were in the midst of restating results for prior periods or were unable to complete their assessment of their internal controls as required under Section 404 of Sarbanes-Oxley.
Source: CFO
Published:2005-04-05
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