The SEC's Releases

Below are links to the SEC’s proposing and adopting releases covering the new rules discussed in this letter.

Audit Committee Financial Experts:

Final Rule – Release 33-8177, Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002
(http://www.sec.gov/rules/final/33-8177.htm)

Proposed Rule – Release 33-8138, Disclosure Required by Sections 404, 406 and 407 of the Sarbanes-Oxley Act of 2002
(http://www.sec.gov/rules/proposed/33-8138.htm)

Final Rule – Release 33-8183, Strengthening the Commission's Requirements Regarding Auditor Independence
(http//www.sec.gov/rules/final/33-8183.htm)

Proposed Rule Release – 33-8154, Strengthening the Commission's Requirements Regarding Auditor Independence
(http://www.sec.gov/rules/proposed/33-8154.htm)

Code of Ethics Disclosures:

Final Rule – Release 33-8177, Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002
(http://www.sec.gov/rules/final/33-8177.htm)

Proposed Rule – Release 33-8138, Disclosure Required by Sections 404, 406 and 407 of the Sarbanes-Oxley Act of 2002
(http://www.sec.gov/rules/proposed/33-8138.htm)

Conditions for Use of Non-GAAP Financial Measures:

Final Rule – Release 33-8176, Conditions for Use of Non-GAAP Financial Measures
(http://www.sec.gov/rules/final/33-8176.htm)

Proposed Rule – Release 33-8145, Conditions for Use of Non-GAAP Financial Measures
(http://www.sec.gov/rules/proposed/33-8145.htm)

Final Rule – Release 33-8182, Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations
(http://www.sec.gov/rules/final/33-8182.htm)

Proposed Rule – Release 33-8144, Disclosure in Management's Discussion and Analysis About Off-Balance Sheet Arrangements, Contractual Obligations and Contingent Liabilities and Commitments
(http://www.sec.gov/rules/proposed/33-8144.htm)

Final Rule – Release 33-8185, Implementation of Standards of Professional Conduct for Attorneys
(http://www.sec.gov/rules/final/33-8185.htm)

Proposed Rule – Release 33-8186, Implementation of Standards of Professional Conduct for Attorneys
(http://www.sec.gov/rules/proposed/33-8186.htm)

Proposed Rule – Release 33-8150, Implementation of Standards of Professional Conduct for Attorneys
(http://www.sec.gov/rules/proposed/33-8150.htm)

Final Rule – Release 34-47225, Insider Trades During Pension Fund Blackout Periods
(http://www.sec.gov/rules/final/34-47225.htm)

Proposed Rule – Release 34-46778, Insider Trades During Pension Fund Blackout Periods
(http://www.sec.gov/rules/proposed/34-46778.htm)

Final Rule – Release 33-8180, Retention of Records Relevant to Audits and Reviews
(http://www.sec.gov/rules/final/33-8180.htm)

Proposed Rule – Release 33-8151, Retention of Records Relevant to Audits and Reviews
(http://www.sec.gov/rules/proposed/33-8151.htm)

Continue Reading - Summary of Effective Dates

MENU TOP