As security is such a major theme on the Act, many organizations are using the international ISO standards. The ISO 27001 Portal outlines these. A copy of the standards, and security policies, can be obtained via the ISO 17799 Toolkit.
Our server logs indicate some interesting mis-spellings: Sarbannes Oxley, Sorbane Oxley, Sarbanne Oxley, Sarbaines Oxley, Sarbanesoxley, Sorbanes Oxley, Sabanes Oxley, Sarbane Oxley, and Sarbanes Oaxley, to name but a few!
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The Sarbanes Oxley Act :: View topic - SOX Filing Status - Accelerated Filer or not?
Posted: Fri Sep 16, 2011 11:53 am Post subject: SOX Filing Status - Accelerated Filer or not?
Here’s a high-level summary of the thresholds for entering and exiting accelerated filer status (and note the thresholds for entering and exiting a filing status are not the same):
A non-accelerated filer becomes an accelerated filer if its worldwide public float is at least $75 million, and an accelerated filer becomes a large accelerated filer if its worldwide public float is at least $700 million.
A large accelerated filer exits large accelerated filer status and becomes an accelerated filer if its worldwide public float is less than $500 million, and an accelerated filer becomes a non-accelerated filer if its worldwide public float is less than $50 million.
All thresholds are based on a registrant’s public float on the last business day of its most recently completed second fiscal quarter.
There are other requirements in addition to public float to consider. The complete criteria for determining filer status are outlined in Rule 12b-2 under the Securities Exchange Act of 1934.
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