Temat: SEC issues guidance!

Witam SOXowców

Calkiem niedawno SEC wypuscilo kilka waznych dokumentów. Mysle że warto sie z nimi zapoznać. Linki zamieszczam poniżej.
Miłej lektury ;)

Interpretive Guidance: Commission Guidance Regarding Management's Report on Internal Control Over Financial Reporting Under Section 13(a) or 15(d) of the Securities Exchange Act of 1934. http://www.sec.gov/rules/interp/2007/33-8810.pdf

Final rule: Amendments to Rules Regarding Management’s Report on Internal Control Over Financial Reporting.
http://www.sec.gov/rules/final/2007/33-8809.pdf

Proposed Rule-Request for Additional Comment: Definition of Significant Deficiency."
http://www.sec.gov/rules/proposed/2007/33-8811.pdf

SEC Requests Additional Comments on PCAOB Auditing Standard No. 5: The SEC recently requested additional comments about specific areas of PCAOB Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That is Integrated With an Audit of Financial Statements. The comment period ends July 12.
http://www.sec.gov/rules/pcaob/34-55912.pdf