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NYSE Proposes Extending Internal Audit Function Transition Period from One Year to Five Years
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NYSE Proposes Extending Internal Audit Function Transition Period from One Year to Five Years
On August 13, 2026, the Securities and Exchange Commission (“SEC”) published notice of a proposed rule change (SR-NYSE-2026-37) by the New York Stock Exchange (“NYSE”) to amend Sections 303A.00 and 303A.07 of the NYSE Listed Company Manual to extend the transition period in which a newly listed company must establish an internal audit function.Currently, Section 303A.07(c) requires companies listed on the NYSE to establish and maintain an intern…
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