Etats-Unis : les petites sociétés obtiennent un délai supplémentaire pour se conformer aux règles de la loi Sarbanes-Oxley concernant le contrôle interne
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Dans un communiqué de presse daté du 11 décembre 2007, la Securities and Exchange Commission (SEC) a annoncé que son président Christopher Cox, proposerait certains aménagements des exigences posées par la loi Sarbanes-Oxley. Ainsi, les petites sociétés bénéficieront d'un délai supplémentaire d'un an pour se conformer aux exigences de la loi Sarbanes-Oxley en matière de contrôle interne (section 404). La SEC a par ailleurs adopté un certain nombre de mesures visant à aider les petites entreprises à lever des capitaux. Cette ouverture s'effectuera, précise la SEC, dans le respect des règles garantissant la sécurité des investisseurs.
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