米ＳＥＣ、小規模上場企業の内部統制監査免除を承認（ＣＦＯより）

SEC Approves Audit Exemption for Smaller Firms

米ＳＥＣが、小規模上場会社に内部統制監査を免除する提案を承認したという記事。企業が公の資本市場を利用するインセンティブを与えるためだそうです。

The U.S. Securities and Exchange Commission has moved a key step closer to eliminating an auditing requirement for smaller companies as part of its effort to incentivize businesses to use the public capital markets.

At its meeting on Thursday, the SEC voted 3-1 to advance a proposed rule that would exempt smaller reporting companies (SRCs) from outside audits of their internal controls for preventing accounting errors and fraud.

2002年のＳＯＸ法では、accelerated filersか、large accelerated filersに分類されると、財務報告にかかる内部統制（ＩＣＦＲ）の監査を受ける義務があります。昨年の規則変更により、小規模報告会社 (SRCs)でありながら、accelerated filersやlarge accelerated filersに分類され、内部統制監査が必要となるケースが生じました。

Under the Sarbanes-Oxley financial reforms of 2002, such ICFR audits are required for public companies categorized as either accelerated or large accelerated filers. As a result of amendments adopted last year, some companies were classified as both SRCs and accelerated or large accelerated filers, making them subject to ICFR audits.

今回承認された改正は、小規模報告会社に該当し、かつ、直近の監査済み財務諸表において、年間売上高が年間1億ドル未満の会社を、accelerated filersやlarge accelerated filersの定義から外すというものです。

The amendments approved on Thursday exclude from the accelerated and large accelerated filer definitions “an issuer that is eligible to be an SRC and had no revenues or annual revenues of less than $100 million in the most recent fiscal year for which audited financial statements are available.”

日本の制度でも、新規上場会社は一定期間、内部統制監査が免除されますが、ＳＥＣの改正は、一定の条件を満たせば、ずっと免除になるようです。

ＳＥＣのプレスリリース。

SEC Proposes Amendments to More Appropriately Tailor the Accelerated and Large Accelerated Filer Definitions（ＳＥＣ）

ただし、免除されるのは内部統制監査だけで、内部統制を構築、維持し、その有効性を評価する義務は、従来どおりです。

The proposed amendments would not change key protections from the Sarbanes-Oxley Act of 2002, such as independent audit committee requirements, CEO and CFO certifications of financial reports, or the requirement that companies continue to establish, maintain, and assess the effectiveness of their ICFR.