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Final Rule: Definition of the Term Significant Deficiency

www.sec.gov

commenters also supported the Commission’s inclusion of the term within its rules so that management could look to the Commission’s rules for the definition.19 A number of commenters agreed that the proposed definition of “significant deficiency” should not include a likelihood component.20 However, a few commenters

  Rules, Definition, Terms, Deficiency, Significant, Definition of the term significant deficiency

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