The Securities and Exchange Commission will consider recommendations for changes to the Sarbanes-Oxley Act at an open meeting on Dec. 13.

In a statement, SEC Chairman Christopher Cox said that the next step in making the internal controls provisions of Sarbanes-Oxley cost-effective and risk-based is issuing guidance for management to follow in implementing the rules. Cox said changes to SOX, as well as the issue of foreign private issuer deregistration, will be addressed before 2007.

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