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H.R.2727 - Small Business SOX Compliance Extension Act

To extend the current moratorium for small businesses complying with section 404 of the Sarbanes-Oxley Act of 2002 by 1 year. view all titles (2)

All Bill Titles

  • Official: To extend the current moratorium for small businesses complying with section 404 of the Sarbanes-Oxley Act of 2002 by 1 year. as introduced.
  • Short: Small Business SOX Compliance Extension Act as introduced.

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Introduced
 
House
Passes
 
Senate
Passes
 
President
Signs
 

 
06/14/07
 
 
 
 
 
 
 

Official Summary

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 no

Official Summary

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).

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