SEC Provides 45-day Extension for Smaller Accelerated Filers to File Internal Control Reports
12.3.2004
As you know, public companies that are "accelerated filers" are required by Section 404 of the Sarbanes-Oxley Act, and applicable SEC rules, to include a management report on internal control over financial reporting, and a related auditor attestation report, with their annual report on Form 10-K for fiscal years ending on or after November 15, 2004. These reports are often collectively referred to as "Section 404 reports."
