The Securities and Exchange Commission has established an advisory committee to gauge the impact of the Sarbanes-Oxley Act and other aspects of the federal securities laws on the nation's smaller public companies.

The SEC Advisory Committee on Smaller Public Companies will be charged with examining the impact of Sarbanes-Oxley in the following areas: the frameworks for internal control over financial reporting that apply to smaller public companies; methods for management's assessment of internal control; standards for auditing internal control; corporate disclosure and reporting requirements and federal corporate governance requirements; accounting standards and financial reporting requirements; and the process, requirements and exemptions related to securities offerings.

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