Client Alert

SEC's Electronic Filing System Has Been Updated to Accept Recently Adopted Forms and Exhibits

7/28/2003
Effective July 28, 2003, the SEC's electronic filing system ("EDGAR") was updated to accept Form 8-K filings under Item 11 (temporary suspension of trading under a company's employee benefit plans) and Item 12 (earnings announcements or releases) and to accept CEO and CFO certifications as exhibits 31 and 32 to quarterly and annual reports.

Earlier this year, when these new Form 8-K items and exhibit requirements were adopted, EDGAR had not yet been programmed to accept these filings under the new numbering system. Companies had been instructed by the SEC to electronically file or furnish them in alternative manners.

Because EDGAR has now been updated, companies must submit their Item 11 and Item 12 Form 8-K filings as Item 11 and Item 12 Form 8-K filings and no longer submit such reports as Item 9 Form 8-K filings with an explanatory note. Similarly, the CEO and CFO certifications filed pursuant to Section 302 and furnished pursuant to Section 906 of the Sarbanes-Oxley Act must now be filed and furnished as exhibits 31 and 32, respectively, to their corresponding quarterly or annual report.

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