," shareholder advisory firm Glass Lewis raises doubt about whether Sarbanes-Oxley eliminated the practice after all, and suggests that there may be a whole new round of options timing revelations ahead.

According to news reports (here and here), Glass Lewis found that many companies have not been complying with the timing requirements for filing options related paperwork on SEC Form 4.

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The report found that the SEC rarely cracks down on companies for filing their paperwork late, which allows the opportunity to change the actual date the stock options were granted to a day when the stock was trading at a lower price.

The firm reviewed hundreds of thousands of Form 4 filings from January 2004 to June 2006 and pinpointed some 6,000 questionably timed stock-options grants that were dislosed late to investors.

One of the standard features of most articles discussing the options backdating scandal has been the obligatory statement that backdating largely disappeared after the 2002 passage of the Sarbanes-Oxley Act, as a result of the Act’s requirement (in Section 403(a)(2)) that all transactions in the company’s shares involving directors or officers must be documented to the SEC “before the end of the second business day following the day” on which the transaction took place.

But a new report entitled “The Backdating Scandal’s Second Act?

,” shareholder advisory firm Glass Lewis raises doubt about whether Sarbanes-Oxley eliminated the practice after all, and suggests that there may be a whole new round of options timing revelations ahead.

This historic document was printed by the American Banknote Company and has an ornate border around it with a vignette of the company's logo.

This is being done in accordance with the Data Protection Act 1998 and Riverside’s Privacy A project helping young people avoid losing their homes has delivered amazing results, saving Riverside almost £350,000 in tenancy turnover costs.

In 2015/16, the Intensive Intervention team engaged with 147 people aged between 16 and 30 and referred many to money advice, affordable warmth and employment and training services as well as to external support services like mental health agencies.

They Riverside’s employment and training team helped 624 people nationwide into work this year.