SEC Approves One-Year Extension From Auditor Attestation Requirement for Small Businesses
June 30, 2008
On June 20, 2008, the SEC announced that it has approved a one-year extension of the Section 404(b) auditor attestation requirement of the Sarbanes-Oxley Act for smaller public companies. Smaller companies will now be required to provide the auditor attestations in annual reports for fiscal years ending on or after December 15, 2009. The amendments become effective 60 days after the text of the amendments is published in the Federal Register.
http://www.sec.gov/rules/final/2008/33-8934.pdf