Section 404 For the Non-Accelerated Filer

What are the requirements of section 404 of the Sarbanes-Oxley Act of 2002 for non-accelerated filers? After several extensions, the Securities and Exchange Commission (the "SEC") has finally settled on a compliance date for non-accelerated filers with respect to Section 404 of the Sarbanes-Oxley Act of 2002 ("Sarbanes-Oxley").

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