Securities Lawyer's Deskbook                          published by The University of Cincinnati College of Law

Rule 2-02T -- Accountants' Reports and Attestation Reports on Internal Control Over Financial Reporting

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1. The requirements of Section 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 on Form 20-F or 40-F filed by a foreign private issuer that is an accelerated filer, as that term is defined in Rule 240.12b-2 of this chapter, for a fiscal year ending on or after July 15, 2006 but before July 15, 2007.
   
   
2. Paragraph (a) of this temporary section will expire on December 31, 2007.
   
   
3. The requirements of Section 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 Rule 240.12b-2 of this chapter, for a fiscal year ending on or after December 15, 2007 but before December 15, 2008.
   
   
4. Paragraph (c) of this temporary section will expire on June 30, 2009.

71 FR 47056, 47059, Aug. 15, 2006; 71 FR 76580, 76594, Dec. 21, 2006; 72 FR 35310, 35321, June 27, 2007.

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