March 14, 2003
SEC Releases Summary of Issues Addressed in its Review of the 2002 Periodic Reports of Fortune 500 Companies
Arnold & Porter Advisory
As the March 31, 2003 deadline for public companies to file their annual reports on Form 10-K with the SEC rapidly approaches, we want to update you on recent developments relating to the SEC Division of Corporation Finance's (the "Division") ongoing monitoring of public company periodic reports and remind you of the Division's renewed concerns regarding the disclosure in those reports. As part of its ongoing review of public company reporting, the Division issued a report on February 28, 2003 summarizing the Division's principal areas of comment during its review of periodic reports filed by Fortune 500 Companies during 2002 (the "Report").1
