10240.1 Section 103 of the JOBS Act provides that an EGC is not required to comply with the requirement to provide an auditor's report on ICFR under Section 404(b) of the Sarbanes-Oxley Act for as long as it qualifies as an EGC.
10240.2 An EGC is not exempt from the requirement to perform management's assessment of internal control over financial reporting (SOX 404(a) and the disclosure requirement of Item 308(a) of Regulation S-K). For EGCs that are newly public companies, see Section 4310.6.
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