When is the Sarbanes Oxley compliance deadline for non accelerated filers under 75M Cap?

Non-accelerated filer will provide management's assessment regarding internal control over financial reporting in its annual reports for fiscal years ending on or after December 15, 2007. Also, a non-accelerated filer must begin to comply with the auditor attestation requirement in their annual reports filed for fiscal years ending on or after Dec. 15, 2008.

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