Letter dated 06/25/08 - Securities and Exchange Commission, [text] or [PDF File] - strongly supporting the Securities and Exchange Commission’s (SEC’s) approval of a one-year extension of Section 404(b) of the Sarbanes-Oxley Act of 2002 for smaller public companies.  Fact Sheet Summarizing Advocacy's Letter.

Letter dated 02/25/08 - Securities and Exchange Commission [html], [text] or [PDF File] - Commending Chairman Christopher Cox for commencing a cost-benefit study of the auditor attestation requirement for smaller public companies under Section 404(b) of the Sarbanes-Oxley Act of 2002; 73 Fed. Reg. 7449 February 7, 2008   [PDF File] or [text];   Fact Sheet Summarizing Advocacy's Letter.

Press Release dated 12/20/07 - SEC Chairman Christopher Cox’s new plan to extend Sarbanes-Oxley deadlines for smaller public companies helps small business by minimizing compliance burdens and by rejecting one-size-fits-all regulation. Chairman Cox unveiled his plan during recent congressional testimony.

Letter dated 05/25/07 - Securities and Exchange Commission, [text] or [PDF File] - SEC open Meeting on Section 404 of the Sarbanes-Oxley Act, May 23, 2007.

Press Release dated 05/25/07 - The Office of Advocacy today praised Securities and Exchange (SEC) Commissioners Paul Atkins and Kathleen Casey for their willingness to reconsider the SEC decision not to extend the deadline for small public firm compliance with section 404 of the Sarbanes-Oxley Act. Advocacy wrote to the commissioners in the wake of the SEC’s decision not to grant postponement of deadlines for public firms with less than $75 million in market value.

Testimony dated 04/18/07 - Thomas M. Sullivan, Chief Counsel for Advocacy, submitted a statement for the record to the U.S. Senate Committee on Small Business & Entrepreneurship concerning the Sarbanes-Oxley and Small Business: Addressing Proposed Regulatory Changes and their Impacts on Capital Markets.

Press Release dated 04/18/07 - Chief Counsel for Advocacy Thomas M. Sullivan today commended the U.S. Senate Committee on Small Business & Entrepreneurship for holding a hearing on the impact of Section 404 of the Sarbanes-Oxley Act on smaller public companies.

Letter dated 02/21/07 - Securities and Exchange Commission & Public Company Accounting Oversight Board [html], [text] or [PDF File] - Management’s Report on Internal Control Over Financial Reporting; Proposed interpretation; Proposed Rule; 71 Fed. Reg. 77635 (December 27, 2006).  [PDF File] or [text].  Proposed Auditing Standard-An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements and Related Proposals; Release No. 2006-007 (Public Company Accounting Oversight Board, Dec. 2006).  Fact Sheet Summarizing Advocacy's Letter.

Letter dated 09/15/06 - Securities and Exchange Commission [PDF File] - Advance notice of proposed rulemaking concerning Concept Release; 71 Fed. Reg. 40865 (July 18, 2006).  [PDF File] or [text].  Fact Sheet Summarizing Advocacy's Letter.

Letter dated 09/14/06 - Securities and Exchange Commission [html], [text] or [PDF File] - Internal Control Over Financial Reporting in Exchange Act; Periodic Reports of Non-Accelerated Filers and Newly Public Companies; 71 Fed. Reg. 47060 (August 15, 2006).  [PDF File] or [text].  Fact Sheet Summarizing Advocacy's Letter.

May 22, 2006 Examiner.com Op-ed - by Chief Counsel for Advocacy Thomas Sullivan. Entitled "Give small business a break from Sarbanes-Oxley"

Statement dated 05/03/06 - House Committee on Government Reform [PDF File] or [text] - Regarding the problems small public companies face with new Sarbanes Oxley Act rules.

Letter dated 04/27/06 - Securities and Exchange Commission [PDF File] or [text] - Regarding compliance experience with section 404 of the Sarbanes Oxley Act of 2002;  Fact Sheet Summarizing Advocacy's Letter.

Letter dated 01/26/06 - Securities and Exchange Commission’s Advisory Committee [html], [text] or [PDF File] - Smaller Public Companies that strongly supported draft recommendations to reform securities regulation.

Letter dated 10/03/05 - Securities and Exchange Commission [html] or [PDF File] - Regarding extension of compliance dates for Management’s Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports of Companies That Are Not Accelerated Filers; 70 Fed. Reg. 56,825; (September 29, 2005) [PDF File] or [text] . Fact Sheet Summarizing Advocacy's Letter [PDF File].

Letter dated 03/11/05 - Securities and Exchange Commission [PDF File] - regarding extension of compliance dates for the final rule, Management’s Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports of Non- Accelerated Filers and Foreign Private Issuers; 70 Fed. Reg. 11528, March 8, 2005).  [PDF File] or [text].  Fact Sheet Summarizing Advocacy's Letter.