SEC offers more SOX relief


At an open meeting held in September, the Commission voted to extend compliance for non-accelerated filers, including non-accelerated foreign filers. Under the new compliance schedule, such companies will be required to comply with Section 404 for their fiscal year ending on or after July 15, 2007. But foreign private issuers that are accelerated filers will be required to comply, beginning with the fiscal year ending on July 15, 2006.

The decision to extend the compliance dates for smaller

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Investment banks: the future of risk control

This survey report explores the current state of risk controls in investment banks, the challenges of effective engagement across the three lines of defence, and the opportunity to develop a more dynamic approach to first-line risk control

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