H.R.2727 - Small Business SOX Compliance Extension Act110th Congress (2007-2008)
|Sponsor:||Rep. Garrett, Scott [R-NJ-5] (Introduced 06/14/2007)|
|Committees:||House - Financial Services|
|Latest Action:||07/17/2007 Referred to the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises. (All Actions)|
This bill has the status Introduced
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Summary: H.R.2727 — 110th Congress (2007-2008)All Information (Except Text)
Introduced in House (06/14/2007)
Small Business SOX Compliance Extension Act - Directs the Securities and Exchange Commission to modify its regulations under the Sarbanes-Oxley Act of 2002 (SOX) for annual management assessments of, and reports on, internal financial controls.
Requires such regulations to provide that a non-accelerated filer does not have to provide management's report on internal control over financial reporting until it files an annual report for its first fiscal year ending on or after December 15, 2008 (thereby extending the current moratorium on such requirements for small businesses).