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The AICPA Investment Companies Expert Panel developed a revised illustrative report on internal control required by the Securities and Exchange Commission under Form N-SAR that incorporates the definitional changes to material weakness and deficiency as described in Public Company Accounting Oversight Board Auditing Standard No.
Item 77 E of Form N-SAR requires a fund to describe any nonroutine litigation or legal proceedings against it, such as class-action lawsuits.