Spotlight On:
Internal Control Reporting Provisions
 

Guides

• Sarbanes-Oxley Section 404 — A Guide for Small Business

Rulemaking

• Definition of the Term Significant Deficiency (Release Nos. 33-8829, 35-56203; File No.: S7-24-06; August 3, 2007)
   
• Request for Comment – Definition of a Significant Deficiency (Release No. 33-8811; File No. S7-24-06; June 20, 2007); Federal Register version; Comments
   
• 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 (Release Nos. 33-8810, 34-55929, FR-77; File No. S7-24-06; June 20, 2007); Federal Register version
   
• Amendments to Rules Regarding Management's Report on Internal Control Over Financial Reporting (Release Nos. 33-8809, 34-55928, FR-76; File No. S7-24-06; June 20, 2007); Federal Register version
   
• Proposed Interpretative guidance for management regarding its evaluation of internal control over financial reporting and related rule amendments. Management's Report on Internal Control Over Financial Reporting (Release Nos. 33-8762; 34-54976; File No. S7-24-06; December 20, 2006); Federal Register version; Comments
   
• Concept Release Concerning Management's Reports on Internal Control Over Financial Reporting (Release No. 34-54122, File No. S7-11-06; July 11, 2006); Federal Register version; Comments
   
• Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports (Release Nos. 33-8238; 34-47986; IC-26068; June 5, 2003)

2006 Roundtable on Second-year Experiences with Internal Control Reporting and Auditing Provisions

The roundtable will be held on Wednesday, May 10, 2006, in the Auditorium at Commission headquarters, 100 F. Street NE, Washington, D.C.

• Transcript of Discussion (May 10, 2006)
   
• Webcast Archives (May 10, 2006)
   
• Briefing Paper: Roundtable on Second-Year Experiences with Internal Control Reporting and Auditing Provisions (May 1, 2006)
   
• Agenda (May 1, 2006)
   
• List of Participants and Comments (May 1, 2006)
   
• Commission and PCAOB Seek Feedback and Announce Date of Roundtable on Second-year Experiences with Sarbanes-Oxley Internal Control Provisions (Press Release No. 2006-22; February 16, 2006)

Other Releases

• SEC Staff Extends Sarbanes-Oxley Survey to January 31 (Press Release No. 2009-7; January 16, 2009)
   
• Statements of SEC Acting Chief Accountant Scott Taub and Corporation Finance Division Director John White Regarding New COSO Guidance on Section 404 Compliance (Press Release No. 2006-114; July 11, 2006)
   
• SEC Announces Next Steps for Sarbanes-Oxley Implementation (Press Release No. 2006-75; May 17, 2006)
   
• SEC Votes to Postpone 404 Compliance Date for Nonaccelerated Filers (Press Release No. 2005-134; September 21, 2005)
   
• Commission Statement on Implementation of Internal Control Reporting Requirements (Press Release No. 2005-74; May 16, 2005)
   
• Extension of Compliance Dates for Non-Accelerated Filers and Foreign Private Issuers Regarding Internal Control Over Financial Reporting Requirements (Press Release No. 2005-25; March 2, 2005)
   
• Order Under Section 36 of the Securities Exchange Act of 1934 Granting an Exemption from Specified Provisions of Exchange Act Rules 13a-1 and 15d-1 (Release No. 34-50754; November 30, 2004)
   
• SEC Postpones Filing Date for Internal Control Reports for Some Accelerated Filers (Press Release No. 2004-162; November 30, 2004)
   
• SEC Approves PCAOB Auditing Standard Regarding Audits of Internal Control in Conjunction with an Audit of Financial Statements (Press Release No. 2004-83; June 18, 2004)
   
• Order Approving Proposed Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements ("Auditing Standard No. 2") (Release No. 34-49884; June 17, 2004)
   
• Extension of Compliance Dates Regarding Internal Control Over Financial Reporting Requirements (Press Release No. 2004-21; February 24, 2004)
   
• SEC Implements Internal Control Provisions of Sarbanes-Oxley Act; Adopts Investment Company R&D Safe Harbor (Press Release No. 2003-66; May 27, 2003)

Staff Guidance

• Office of the Chief Accountant, Division of Corporation Finance: Staff Statement on Management's Report on Internal Control Over Financial Reporting (May 16, 2005)
  PDF Version
   
• Division of Corporation Finance: Exemptive Order on Management's Report on Internal Control over Financial Reporting and Related Auditor Report; Frequently Asked Questions (January 21, 2005)
   
• Office of the Chief Accountant, Division of Corporation Finance: Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports; Frequently Asked Questions (September 24, 2007)

PCAOB Documents

For Internal Control materials from the Public Company Accounting Oversight Board, see PCAOB Standards and Related Rules.

2005 Roundtable on Implementation of Internal Control Reporting Provisions

The roundtable was held on Wednesday, April 13, 2005, in the William O. Douglas Room at Commission headquarters, 450 Fifth Street, N.W., Washington, D.C.

• Transcript of Discussion (April 13, 2005)
   
• Webcast Archives (April 13, 2005)
   
• SEC Announces Panelists for April 13th Roundtable on Implementation of Internal Control Reporting Provisions (Press Release No. 2005-50; April 7, 2005)
   
• Agenda (April 7, 2005)
   
• List of Participants and Comments (April 7, 2005)
   
• Briefing Paper: Roundtable on Implementation of Internal Control Reporting Provisions (April 5, 2005)
   
• Commission Announces Roundtable on Internal Control Reporting Requirements (Press Release No. 2005-13; February 7, 2005)
   
• Commission Seeks Feedback and Announces Date of Roundtable on Implementation of Sarbanes-Oxley Internal Control Provisions (Press Release No. 2005-20; February 22, 2005).

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