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Recent Developments for Public Companies

SEC delays SOX 404 audit requirement for smaller reporting companies

EDGAR Filer Manual updated

PCAOB adopts and amends independence rules

Quarterly MD&A disclosures regarding Statement No. 157

FASB Codification now includes some SEC content

Form 8-K interpretations

Disclosures for smaller reporting companies

Guide for use of Form S-3 by smaller companies


 

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