Federal Register #SR-NYSE-2026-37

SEC Notice of Proposed Rule Change to NYSE Listed Company Manual Sections 303A.00 and 303A.07

This opportunity involves a notice from the Securities and Exchange Commission (SEC) regarding a proposed rule change submitted by the New York Stock Exchange LLC (NYSE). - Government Buyer: - Securities and Exchange Commission (SEC) - New York Stock Exchange LLC (NYSE) - OEMs and Vendors: - No OEMs or commercial vendors are mentioned; only regulatory bodies (SEC and NYSE) are involved - Products/Services Requested: - No products or services are being procured - The notice pertains to a proposed amendment to NYSE Listed Company Manual Sections 303A.00 and 303A.07 - Proposal seeks to extend the transition period for newly listed companies to establish an internal audit function from one year to five years - Unique or Notable Requirements: - The change is intended to address challenges faced by newly public companies in developing internal audit capabilities within the first year - The notice is open for public comment as part of the regulatory process - No purchase quantities, part numbers, or procurement-specific requirements are listed

Description

The Securities and Exchange Commission has filed a notice regarding a proposed rule change by the New York Stock Exchange LLC to amend Sections 303A.00 and 303A.07 of the NYSE Listed Company Manual. The proposed amendment seeks to extend the transition period for listed companies to establish an internal audit function from one year to five years. This change aims to provide newly public companies more time to develop a robust internal audit function while maintaining investor protections through other regulatory requirements.

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