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Sarbanes-Oxley News & Developments
SEC Amendments Respond to SOX Section 409New rules for 8-K filings explain how quickly companies must disclose information.
> > The SEC approved new requirements for 8-K filings, responding to Section 409 of the Sarbanes-Oxley Act. The amendments add 10 disclosure items that would require an 8-K filing, including two items now required in quarterly and annual reports. Companies will have four business days to file Form 8-K, compared with the current five business days or 15 calendar days.
The amendments go into effect beginning August 23, 2004.
Source: CFO
Published:2004-03-15
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