Click here for the Final Report, as submitted to the SEC, of the SEC Advisory Committee on Smaller Public Companies. The report weighs in at 241 pages. Chairman Cox viewed the Final Report as "a compelling affirmation of the Sarbanes-Oxley Act of 2002 and the improved corporate governance and accountability the Act provides. The report’s 32 recommendations reflect the culmination of a thoughtful, comprehensive and open process that included more than a dozen public meetings across the country, testimony from 42 expert witnesses, and countless hours of study and deliberation over the past 13 months. The Commission will carefully consider these and other recommendations as we go forward."

This content is provided for general informational purposes only, and your access or use of the content does not create an attorney-client relationship between you or your organization and Cooley LLP, Cooley (UK) LLP, or any other affiliated practice or entity (collectively referred to as "Cooley"). By accessing this content, you agree that the information provided does not constitute legal or other professional advice. This content is not a substitute for obtaining legal advice from a qualified attorney licensed in your jurisdiction, and you should not act or refrain from acting based on this content. This content may be changed without notice. It is not guaranteed to be complete, correct or up to date, and it may not reflect the most current legal developments. Prior results do not guarantee a similar outcome. Do not send any confidential information to Cooley, as we do not have any duty to keep any information you provide to us confidential. When advising companies, our attorney-client relationship is with the company, not with any individual. This content may have been generated with the assistance of artificial intelligence (Al) in accordance with our Al Principles, may be considered Attorney Advertising and is subject to our legal notices.