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SEC Extends Date of Auditor Attestation for Non-Accelerated Filers

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On June 26, 2008, the SEC announced it extended the date for non-accelerated1 filers to include in Annual Reports on Form 10-K and Form 10-KSB the auditor attestation required under Section 404(b) of the Sarbanes-Oxley Act of 2002. Non-accelerated filers will now be required to include the attestation of auditors in Annual Reports on Forms 10-K and 10-KSB for fiscal years ending after December 15, 2009.

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Published In: Commercial Law & Contracts Updates, Securities Law Updates

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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