17 C.F.R. 17 CFR--PART 210
Title 17 - Commodity and Securities Exchanges
Effective Date(s): September 14, 2006 2. Section 210.2–02T is added after §210.2–02 to read as follows: (a) 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 (§249.220f or 249.240f of this chapter) filed by a foreign private issuer that is an accelerated filer, as that term is defined in §240.12b–2 of this chapter, for a fiscal year ending on or after July 15, 2006 but before July 15, 2007. (b) This temporary section will expire on December 31, 2007.
Amendment from August 15, 2006
17 CFR--PART 210
Amendment(s) published August 15, 2006, in 71 FR 47059
§ 210.2-02T Accountants' reports and attestation reports on management's assessment of internal control over financial reporting.
