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Frequently Asked Questions
  If a company is delinquent in its periodic filing obligations, what information should the company include in its plan of compliance submission to the Staff?
Identification Number 374
In submitting its plan of compliance to the Staff, the company should provide the following information:
The reasons, including the specific facts and circumstances, for the late filing;
    • Whether an investigation into the circumstances underlying the filing delinquency has been initiated by the company's audit committee, auditors, or other internal committee;
    • The likelihood that the filing can be made within the initial 180 day exception period;
    • The company's past compliance history;
    • Whether the company is the subject of any regulatory or judicial investigation;
    • Any corporate events that may occur within the exception period;
    • The company's general financial status; and
    • The company's public disclosures relating to the filing delinquency, any forthcoming restatements, and its financial condition.
The Staff review will be based on information provided by a variety of sources, which may include the company, its audit committee, its outside auditors, the Staff of the SEC and any other regulatory body.
Publication Date*: 7/31/2012 Mailto Link Identification Number: 374
material_search_footer*The Publication Date reflects the date of first inclusion in the Reference Library, which was launched on July 31, 2012, or a subsequent update to the material. Material may have been previously available on a different Nasdaq web site.
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