Under the new rules, a company is required to file the registered public accounting firm's attestation report as part of the annual report.

The internal control report must include: a statement of management's responsibility for establishing and maintaining adequate internal control over financial reporting for the company management's assessment of the effectiveness of the company's internal control over financial reporting as of the end of the company's most recent fiscal year a statement identifying the framework used by management to evaluate the effectiveness of the company's internal control over financial reporting and a statement that the registered public accounting firm that audited the company's financial statements included in the annual report has issued an attestation report on management's assessment of the company's internal control over financial reporting. SUMMARY: As directed by Section 404 of the Sarbanes-Oxley Act of 2002, we are adopting rules requiring companies subject to the reporting requirements of the Securities Exchange Act of 1934, other than registered investment companies, to include in their annual reports a report of management on the company's internal control over financial reporting. MANAGEMENT'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND CERTIFICATION OF DISCLOSURE IN EXCHANGE ACT PERIODIC REPORTSДЄGENCY: Securities and Exchange Commission.

Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports SECURITIES AND EXCHANGE COMMISSIONДЎ7 CFR PARTS 210, 228, 229, 240, 249, 270 and 274 Final Rule: Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports Rel.

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