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Article by Nicholas R. Bottini, CPA |
Yesterday, the Securities and Exchange Commission proposed rules to implement Section 1502 of the Dodd-Frank Act. The proposed rules would require any issuer for which "conflict minerals" are necessary to the functionality or production of a product manufactured, or contracted to be manufactured, by that issuer to disclose in the body of its annual report whether its conflict minerals originated in the Democratic Republic of the Congo or an adjoining country (together the "DRC countries").
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