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

Upcoming SEC EDGAR filing deadlines for the month of June:

Large Accelerated Filers:

• 10-K: Due Tuesday, June 01, 2010 for Fiscal Year Ended 03/31/10
• 10-Q: Due Wednesday, June 09, 2010 for Quarterly Period Ended 04/30/10

Accelerated Filers:

• 10-Q: Due Wednesday, June 09, 2010 for Quarterly Period Ended 04/30/10
• 10-K: Due Monday, June 14, 2010 for Fiscal Year Ended 03/31/10

Non-Accelerated Filers:

• 10-K: Due Tuesday, June 01, 2010 for Fiscal Year Ended 02/28/10
• 10-Q: Due Monday, June 14, 2010 for Quarterly Period Ended 04/30/10

Other Deadlines:

• 24F-2: Due Tuesday, June 01, 2010 for Fiscal Year ended 02/28/10
• 11-K: Due Tuesday, June 01, 2010 for Fiscal Year ended 11/30/09
• 20-F: Due Tuesday, June 01, 2010 for Fiscal Year ended 11/30/09
• 5: Due Monday, June 14, 2010 for Fiscal Year ended 04/30/10

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

The SEC will be closed Monday, May 31, 2010,  for the Memorial Day holiday.  As the EDGAR system is closed, filers will not be permitted to submit EDGAR filings to the EDGAR system.

A filing submitted after 5:30 p.m. Eastern Time Friday, May 28, 2010 will receive a filing date of Tuesday, June 1, 2010, and will be disseminated to the public that day at 6:00 a.m. ET.

The following Form Types are exceptions and are accepted by EDGAR until 10:00 p.m. ET Friday, May 28, 2010, receiving a same day filing date.

• Section 16 filings (3, 3/A, 4, 4/A, 5, 5/A)
• CORRESP filings (not immediately disseminated to the public)

If a filing due date falls on a weekend or SEC holiday, the filing due date will fall on the following business day pursuant to Securities Exchange Act of 1934 Rule 0-3 (a).

For a detailed list of upcoming SEC/EDGAR holidays is available at http://www.secfile.net/SEC_calendar.htm

The SEC just release information on an upcoming seminar which will include a webcast to help companies comply with XBRL reporting.  The full press release follows:

SEC Staff to Hold Seminar to Help Companies Comply With XBRL Reporting Rules

FOR IMMEDIATE RELEASE
2010-25

Washington, D.C., Feb. 23, 2010 — Securities and Exchange Commission staff will conduct a public seminar next month to help companies and preparers comply with rules that require financial reports to be filed using eXtensible Business Reporting Language, (XBRL), which can provide investors quicker access to the data they want in a format that’s easily used, searched and analyzed.

The seminar will help answer frequently asked questions about the rules and technology requirements. SEC staff will present information to help corporate filers understand how to comply with the rules.

SEC staff also will provide an overview of the XBRL taxonomy — the list of tags associated with Generally Accepted Accounting Principles (U.S. GAAP). Staff also will discuss the recently announced role of the Financial Accounting Foundation in maintaining that taxonomy in conjunction with its GAAP standard-setting activities. SEC staff will provide guidance on other tools and information available to assist with compliance.

To ensure that the seminar is responsive to the needs of companies and preparers, the SEC staff is seeking suggested questions and topics to be discussed at the seminar. Interested parties should e-mail their questions to Ask-OID@sec.gov and include “Public Education Seminar” in the subject line.

The seminar will be held on March 23 beginning at 1 p.m. ET in the auditorium at the SEC’s headquarters (100 F Street N.E. in Washington D.C.). The event also will be webcast on the SEC Web site.

Seating for the seminar will be on a first-come, first-served basis. Reasonable accommodations for persons with disabilities attending this event in person can be arranged by submitting a request to DisabilityProgramOfficer@SEC.gov three business days prior to the event. Captioning will provided on the SEC webcast.

For additional information about the seminar, contact Ask-OID@sec.gov or (202) 551-4144.

Federal agencies in the Washington, DC, area will continue to be closed Thursday, February 11th due to severe weather conditions.  The EDGAR system will not be closed and is still available to accept file  submissions until 10:00 p.m. Eastern Time Thursday.

Additional details are available at: http://www.opm.gov/status/

Federal agencies in the Washington, DC, area will continue to be closed Wednesday, February 10th due to severe weather conditions.  The EDGAR system will not be closed and is still available to accept file  submissions until 10:00 p.m. Eastern Time Wednesday.

Additional details are available at: http://www.opm.gov/status/

Federal agencies in the Washington, DC, area will be closed Tuesday, February 9th due to severe weather conditions.  The EDGAR system will not be closed and is still available to accept file  submissions until 10:00 p.m. Eastern Time Tuesday.

Additional details are available at: http://www.opm.gov/status/

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

The SEC has issued guidance on beneficial ownership reporting on Schedules 13D and 13G. The Q&A provides SEC interpretations of Exchange Act Section 13(d) and 13(g) and Regulations 13D and 13G.

The updated information is available at:
http://sec.gov/divisions/corpfin/guidance/reg13d-interp.htm

The SEC announced today that a banking law expert from the University of Texas School of Law will head a new division.  Law Professor Henry T. C. Hu has been named Director of the newly-established Division of Risk, Strategy, and Financial Innovation.

The new division will police market risk “By combining economic, financial, and legal analysis in a single group, this new unit will foster a fresh approach to exchanging ideas and upgrading agency expertise” says SEC Chairman Mary Schapiro.

http://www.sec.gov/news/press/2009/2009-199.htm