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Attestation Requirements Auditors

Cooley LLP

What are the latest trends in SOX 404 reporting?

Cooley LLP on

As you probably recall, SOX 404 requires public reporting companies to disclose the effectiveness of their internal control over financial reporting. SOX 404(a) public companies to provide an assessment of ICFR by management;...more

Sullivan & Worcester

SEC Adds Revenue Test for Public Companies to be Considered an “Accelerated Filer”

Sullivan & Worcester on

The Securities and Exchange Commission recently adopted amendments to the definitions of “accelerated filer” and “large accelerated filer” that will allow more public companies to qualify as non-accelerated filers, providing...more

Sheppard Mullin Richter & Hampton LLP

SEC Amends Definitions of “Accelerated Filer” and “Large Accelerated Filer” and Provides Relief to Small Issuers from Auditor...

On March 12, 2020, the U.S. Securities and Exchange Commission (the “SEC”) adopted amendments to the definition of “accelerated filer” and “large accelerated filer” definitions in Exchange Act Rule 12b-2, which amendments...more

Akin Gump Strauss Hauer & Feld LLP

SEC Proposal Would Relax ICFR Auditor Attestation Requirement for Certain Smaller Reporting Companies

In an effort to reduce compliance costs for public companies, the Securities and Exchange Commission (SEC) proposed amendments on May 9, 2019, that, in part, relax the requirement for certain “smaller reporting companies”...more

White & Case LLP

SEC Continues on the Path of Simplifying Public Company Requirements

White & Case LLP on

New Proposed Rules Aim to Eliminate Auditor's Attestation Requirement on Internal Controls under SOX 404(b) for Smaller Reporting Companies with less than $100 million in Revenues - On May 9, 2019, the SEC proposed...more

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