SEC Approves New Rule on Internal Control Reporting

Topics:
Line of Business Reporting
Tags:
Financial Reporting,
Financial Services,
Internal Control,
Investment Company,
New Jersey Society Of Certified Public Accountants,
SEC
Source:
New Jersey Society of Certified Public Accountants

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Overview: The Securities and Exchange Commission has voted to adopt rules concerning management's report on internal control over financial reporting and certification of disclosures in Exchange Act periodic reports. The Commission also voted to adopt new Rule 3a-8 under the Investment Company Act to provide a nonexclusive safe harbor from the definition of investment company for certain research and development companies. This article explains the management's report on internal control over financial reporting in detail.

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Format: HTML | Date: May 2003 | Pages: 1

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