§ 210.2-02T - Accountants' reports and attestation reports on internal control over financial reporting.


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  • (a) The requirements of § 210.2-02(f) shall not apply to a registered public accounting firm that issues or prepares an accountant's report that is included in an annual report filed by a registrant that is neither a “large accelerated filer” nor an “accelerated filer,” as those terms are defined in § 240.12b-2 of this chapter, for a fiscal year ending on or after December 15, 2007 but before June 15, 2010.

    (b) This section expires on December 15, 2010.