[DOWNLOAD] "Amendments to Rules Regarding Managements Report on Internal Control Over Financial Reporting (US Securities and Exchange Commission Regulation) (SEC) (2018 Edition)" by The Law Library # eBook PDF Kindle ePub Free
eBook details
- Title: Amendments to Rules Regarding Managements Report on Internal Control Over Financial Reporting (US Securities and Exchange Commission Regulation) (SEC) (2018 Edition)
- Author : The Law Library
- Release Date : January 21, 2018
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 192 KB
Description
The Law Library presents the complete text of the Amendments to Rules Regarding Managements Report on Internal Control Over Financial Reporting (US Securities and Exchange Commission Regulation) (SEC) (2018 Edition).
Updated as of May 29, 2018
We are adopting an amendment to our rules to clarify that an evaluation which complies with the Commission's interpretive guidance published in this issue of the Federal Register in Release No. 34-55929 is one way to satisfy the requirement for management to evaluate the effectiveness of the issuer's internal control over financial reporting. We are also amending our rules to define the term material weakness and to revise the requirements regarding the auditor's attestation report on the effectiveness of internal control over financial reporting. The amendments are intended to facilitate more effective and efficient evaluations of internal control over financial reporting by management and auditors.
This ebook contains:
- The complete text of the Amendments to Rules Regarding Managements Report on Internal Control Over Financial Reporting (US Securities and Exchange Commission Regulation) (SEC) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure
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