On April 7, 2014, the SEC Division of Corporation Finance (the Division) issued responses to nine frequently asked questions (FAQs) on the reporting requirements regarding conflict minerals originating in the Democratic Republic of the Congo (DRC) and adjoining countries (Conflict Minerals Rules). These nine new FAQs supplement the 12 FAQs issued by the Division on May 30, 2013.
The new FAQs published by the Division relate to the Conflict Minerals Report that some issuers must provide beginning for calendar year 2013 in a new Form SD and to the independent private sector audit (IPSA) of the Conflict Minerals Report. The following is a summary of significant guidance in the nine new FAQs...
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