SEC_Rule_Internal_Controls -...

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NOTE - HIGHLIGHTED sections are most important for  our purposes in A100   (EXCERPT - See for  complete record.) Final Rule: Management's Reports on Internal Control Over Financial Reporting  and Certification of Disclosure in Exchange Act Periodic Reports SECURITIES AND EXCHANGE COMMISSION  17 CFR PARTS 210, 228, 229, 240, 249, 270 and 274  [RELEASE NOS. 33-8238; 34-47986; IC-26068; File Nos. S7-40-02; S7-06-03]  RIN 3235-AI66 and 3235-AI79  MANAGEMENT'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND  CERTIFICATION OF DISCLOSURE IN EXCHANGE ACT PERIODIC REPORTS AGENCY:   Securities and Exchange Commission.  ACTION:  Final rule.  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. 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 
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This note was uploaded on 03/30/2010 for the course BUS-A 100 taught by Professor Tiller during the Spring '08 term at Indiana.

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SEC_Rule_Internal_Controls -...

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