Securities Lawyer's Deskbook
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Standard Instructions for Filing Forms under
the Securities Act of 1933, Securities Exchange Act of 1934, and Energy Policy and Conservation Act of 1975

Regulation S-K





Item 304T of Regulation S-K


Note: This is a special temporary section that applies to issuers for which Arthur Andersen LLP (or a foreign affiliate of Arthur Andersen LLP) had been engaged as the independent public accountant to examine the issuer's financial statements, or for which Arthur Andersen LLP (or a foreign affiliate of Arthur Andersen LLP) had been engaged to examine a significant subsidiary's financial statements and on which the principal public accountant expressed reliance in its report, on or after March 14, 2002.


  1. General rule. Those issuers for which this Item 304T applies must comply with the requirements of Item 304, except as indicated in paragraph (b) of this Item 304T.

  2. Special disclosure standards for issuers to whom this Item 304T applies. An issuer for which this Item 304T applies may comply with Item 304(a)(3) in the following manner:

    1. If Arthur Andersen LLP (or the foreign affiliate of Arthur Andersen LLP, if applicable) has already provided the issuer with a letter addressed to the Commission stating whether it agrees with the statements made by the issuer in response to Item 304, and, if that letter indicates that it does not agree, stating the respects in which it does not agree, the issuer shall file that letter as an exhibit to the report or registration statement containing this disclosure; or

    2. If the issuer has not yet received that letter and cannot obtain it after reasonable efforts, compliance with Item 304(a)(3) is not required.

  3. This temporary section will expire on December 31, 2002.


Regulatory History


67 FR 13518, 13536, Mar. 22, 2002



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