Final Report of the Advisory Committee on Smaller Public Companies to the U.S. Securities and Exchange Commission

Background
The U.S. Securities and Exchange Commission (the “Commission” or “SEC”) chartered the
Advisory Committee on Smaller Public Companies on March 23, 2005. The Charter provided that our objective was to assess the current regulatory system for smaller companies under the securities laws of the United States, and make recommendations for changes.

The Charter also directed that we specifically consider the following areas of inquiry, including the impact in each area of the Sarbanes-Oxley Act of 2002:

See full Report, in pdf format.