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Mondaq Business Briefing -Goodwin Procter LLPUnited States - Financial Services Alert.
(From Mondaq.com)
SEC Issues Final Form N-SAR, Proposes Fund Shareholder Report, Certification Rules
I. Final Rules - Form N-SAR. As mandated by Section 302 of the Sarbanes -Oxley Act, the SEC adopted rules and form changes that will require (1) registered investment company ("Fund") principal executive officers and principal financial officers (or persons performing similar functions) to make specified certifications in Fund reports filed with the SEC on Form N-SAR (each, an "N-SAR") and (2) Funds to maintain and periodically evaluate disclosure controls and procedures designed to ensure that information required to be disclosed in N-SARs and other ...
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