Search Results for keywords:"Rule 10A-1"

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Search Results: keywords:"Rule 10A-1"

  • Type:Notice
    Citation:89 FR 104597
    Reading Time:about 2 minutes

    The Securities and Exchange Commission (SEC) is asking for public comments on a rule called Rule 10A-1, which is part of the Securities Exchange Act of 1934. This rule requires certain companies to report to the SEC if their auditors find serious financial problems that the company's management has not fixed promptly. Although this reporting requirement has been in place since the mid-1990s, its approval by the Office of Management and Budget expired in 2021, so the SEC seeks to renew this approval. The SEC estimates that the total additional burden of this rule is about 5 hours per year for the companies involved, and they invite public comments on how to improve or reduce this burden.

    Simple Explanation

    The SEC is asking people to tell them what they think about a rule where companies have to let them know if their money-checkers, called auditors, find big money problems that aren't being fixed. They want to find out if this rule is hard to follow or needs changing and are trying to get permission to keep using it because their last permission ran out in 2021.

  • Type:Notice
    Citation:90 FR 11558
    Reading Time:about 2 minutes

    The Securities and Exchange Commission (SEC) has requested approval from the Office of Management and Budget (OMB) to reinstate a previously approved information collection requirement under Rule 10A-1. This rule pertains to the reporting of certain issues related to illegal acts detected by auditors that impact a company's financial statements. Although historically fewer than ten reports have been filed annually, the SEC anticipates the possibility of more frequent submissions in the future. They invite the public to comment on various aspects of the information collection, including its necessity and the burden it imposes on respondents, before April 7, 2025.

    Simple Explanation

    The Securities and Exchange Commission (SEC) wants permission to collect information from companies when their auditors find something illegal affecting the companies' money reports, and they are asking people what they think about this plan until April 7, 2025.