SEC Issues Second Round of Conflict Minerals Q&As

SEC has finally issued its second set of its conflict minerals Q&As.

These provide more information on

  • the independent private sector audit (IPSA),
  • certain aspects of the IPSA trigger
  • whether RCOI activities should be described in the CMR
  • the extent of the description of the due diligence measures that is required for the CMR; and
  • applicability of “DRC Conflict Undeterminable” category

The SEC’s answers to most of the questions posed are fully aligned with guidance we have offered to many clients.

View the Q&A here.


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