Overview - The internal control data set covers all SEC registrants who have disclosed their assessments of internal controls over financial reporting in electronic filings since November 2004. The data has been extracted principally from the following form types: 10-K, 10-K/A, 20-F and 40-F. Each row represents either the data concerning the auditor’s attestation report or the management’s assessment of internal controls over financial reporting. • With the exception of asset backed securities and registered investment companies all SEC registrants are required to file Management’s Report on Internal Control Over Financial Reporting. Note section 101(d) of the JOBS Act regarding exemptions for Emerging Growth Companies (ECG's).• Accelerated filers (public float exceeds $75M) and large accelerated filers (public float exceeds $700M) are required to file both the auditor’s attestation and managements report on ICFR.