SEC delays Sec. 404 reporting deadline.

• Position: SEC News - United States. Securities and Exchange Commission - Brief Article

The SEC has instituted a one-year postponement of the final phase-in period for acceleration of periodic report deadlines that apply to larger companies known as "accelerated filers," to allow additional time to comply with Sec. 404 of the Sarbanes-Oxley Act.

Under the amended rules, the deadline for accelerated filers will remain at 75 days after year end for annual reports and at 40 days after quarter end for quarterly reports.

The accelerated filing phase-in will resume for reports...