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GAO-02-1108R 1 (2002-09-26)

handle is hein.gao/gaobadwht0001 and id is 1 raw text is: I Accountability * Integrity * Reliability United States General Accounting Office Washington, DC 20548 B-291306 September 26, 2002 The Honorable Paul S. Sarbanes Chairman The Honorable Phil Gramm Ranking Minority Member Committee on Banking, Housing, and Urban Affairs United States Senate The Honorable Michael G. Oxley Chairman The Honorable John J. LaFalce Ranking Minority Member Committee on Financial Services House of Representatives Subject: Securities and Exchange Commission: Acceleration of Periodic Report Filing Dates and Disclosure Concerning Web Site Access to Reports Pursuant to section 801(a)(2)(A) of title 5, United States Code, this is our report on a major rule promulgated by the Securities and Exchange Commission (SEC), entitled Acceleration of Periodic Report Filing Dates and Disclosure Concerning Web Site Access to Reports (RIN: 3235-AI33). We received the rule on September 6, 2002. It was published in the Federal Register as a final rule on September 16, 2002. 67 Fed. Reg. 58480. The final rule accelerates the filing of annual and quarterly reports by domestic reporting companies that have a common public equity float of at least $75 million, that have been subject to the Securities Exchange Act's reporting requirements for at least 12 months, and have filed at least one annual report. The changes in the filing deadlines will be phased in over 3 years. Enclosed is our assessment of the SEC's compliance with the procedural steps required by section 801(a)(1)(B)(i) through (iv) of title 5 with respect to the rule. Our review indicates that the SEC complied with the applicable requirements. If you have any questions about this report, please contact James W. Vickers, Assistant General Counsel, at (202) 512-8210. The official responsible for GAO evaluation work relating to the subject matter of the rule is Tom McCool, Managing GAO-02-1108R

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