Upcoming SEC EDGAR filing deadlines for the month of August:

Large Accelerated Filers:

• 10-Q: Due Monday, August 09, 2010 for Quarterly Period Ended 06/30/10
• 10-K: Due Monday, August 30, 2010 for Fiscal Year Ended 06/30/10

Accelerated Filers:

• 10-Q: Due Monday, August 09, 2010 for Quarterly Period Ended 06/30/10
• 10-K: Due Monday, August 16, 2010 for Fiscal Year Ended 05/31/10

Non-Accelerated Filers:

• 10-Q: Due Monday, August 16, 2010 for Quarterly Period Ended 06/30/10
• 10-K: Due Monday, August 30, 2010 for Fiscal Year Ended 05/31/10

Other Deadlines:

• 5: Due Monday, August 16, 2010 for Fiscal Year ended 06/30/10
• 13-F: Due Monday, August 16, 2010 for Quarterly Period ended 06/30/10
• 11-K: Due Friday, August 27, 2010 for Fiscal Year ended 02/28/10
• 24F-2: Due Monday, August 30, 2010 for Fiscal Year ended 05/31/10
• 20-F: Due Monday, August 30, 2010 for Fiscal Year ended 02/28/10
• N-PX: Due Tuesday, August 31, 2010

A detailed list of Federal holidays and common EDGAR filing deadlines is available on the Securex website at: http://www.secfile.net/SEC_calendar.htm

Final Stage of Section 404 of Sarbanes-Oxley to begin in June 2010 requiring small public companies to provide audited assessment of internal controls over financial reporting

The SEC announced the final stage of Section 404 of the Sarbanes-Oxley Act of 2002 (SOX Act) which will require the smallest publicly traded companies to comply with the SOX Act by June 2010. Small public companies, those with a public float below $75 million, must begin providing audited assessments of their internal controls over financial reporting beginning with their annual reports for fiscal years ending on or after June 15, 2010.

Section 404(b) of the SOX Act requires the company’s audit firm to issue an opinion on the effectiveness of the company’s internal control over financial reporting (SOX Opinion).  In order to issue a SOX Opinion, the audit firm must perform an audit of the company’s internal control over financial reporting in accordance with the standards established for attestation engagements

“Since there will be no further Commission extensions, it is important for all public companies and their auditors to act with deliberate speed to move toward full Section 404 compliance,” said SEC Chairman Mary L. Schapiro.

The SEC press release is available at: http://www.sec.gov/news/press/2009/2009-213.htm

GBH CPAs, PC has provided a brief summary of what this final SOX Act change means for small public companies. http://www.secfile.net/docs/gbh082009.pdf

Below are upcoming 10-Q and 10-K EDGAR filing deadlines in September:

Large Accelerated Filers:

• 10-Q: Due Wednesday, September 09, 2009 for Quarterly Period Ended 07/31/09
• 10-K: Due Tuesday, September 29, 2009 for Fiscal Year Ended 07/31/09

Accelerated Filers:

• 10-Q: Due Wednesday, September 09, 2009 for Quarterly Period Ended 07/31/09
• 10-K: Due Monday, September 14, 2009 for Fiscal Year Ended 06/30/09

Non-Accelerated Filers:

• 10-Q: Due Monday, September 14, 2009 for Quarterly Period Ended 07/31/09
• 10-K: Due Monday, September 28, 2009 for Fiscal Year Ended 06/30/09

A complete list of EDGAR filing deadlines is available at: www.secfile.net/SEC_calendar.htm