SEC Mandates Disclosures Relating To Financial Experts And Codes Of Ethics
Mondaq Business Briefing › United States Law Articles in English (2003)
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SEC Mandates Disclosures Relating To Financial Experts And Codes Of Ethics
The SEC adopted new rules requiring public companies to disclose information about audit committee financial experts and corporate codes of ethics. The new rules, which do not require disclosure until the filing of a public company's annual report for its first fiscal year ending on or after July 15, 2003, were required by Sections 406 and 407 of the Sarbanes-Oxley Act.
Disclosure Requirements The rules will require each public company to include the following two new types of disclosures in its annual report on Form 10-K or Form 10-KSB:whether its board of directors has determined that it has at l...See the full content of this document
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