C
Accelerated filers - generally, a U.S. company that has equity market capitalization over USD75 million and has filed at least one annual report with the SEC - now have until their first fiscal year ending on or after Nov. 15, 2004 - originally June 15, 2004 - to comply with the internal control reporting provisions of Sarbanes-Oxley. Non accelerated filers have until their first fiscal year ending on or after July 15, 2005 - originally April 15, 2005 to comply. For more details please read the SEC’s press statement at http://www.sec.gov/news/press/2004-21.htm .