SARBANES-OXLEY SECTION 404 DEADLINES
For all companies, other than foreign private issuers, meeting the definition of an “accelerated filer” in Exchange Act Rule 12b-2 (Generally, U.S. companies that have equity market capitalization over $75 million and have filed an annual report with the Commission)
Note: For all other issuers, including small business issuers and foreign private issuers, the cutoff date is Fiscal Year Ending on or after April 15, 2005 .
* Deadlines reflect SEC extension announcement dated February 24, 2004 .
** Original deadline is based on fiscal years ending on or after June 15, 2004 .
*** New deadlines are based on fiscal years ending on or after November 15, 2004 .