中国概念公司UT斯达康(Nasdaq: UTSI)在3月17日称其2005年度（2005.1.1-2005.12.31)财务报表10-K文件将推迟到4月提交，由于无法在10-K文件所允许的15天延长期内提交文件，2006年3月20日纳斯达克发来摘牌通知。该公司违反了纳斯达克股票市场《市场规则》(Marketplace Rule) 第 4310(c)(14) 条的要求。如不能听证会同意此次推迟，将会对UTstarcom公司股票自2006年3月29日起无限期停止交易。

参考：Marketplace Rule　4310(c)(14)

(14) The issuer shall file with the Association three (3) copies of all reports and other documents filed or required to be filed with the Commission. This requirement is considered fulfilled for purposes of this paragraph if the issuer files the report or document with the Commission through the Electronic Data Gathering, Analysis, and Retrieval ("EDGAR") system. An issuer that is not required to file reports with the Commission shall file with the Association three (3) copies of reports required to be filed with the appropriate regulatory authority. All required reports shall be filed with the Association on or before the date they are required to be filed with the Commission or appropriate regulatory authority. Annual reports filed with the Association shall contain audited financial statements.

　　UT斯达康六星期前宣布董事会下属的审计委员会在独立律师和法务会计师的协助下，开始就提前认定与一家印度客户签署的合同及其他特定交易带来的相关营收情况展开调查。这笔总价约2200万美元、毛利润低于100万美元的销售合同在2003年到2005年之间的几个季度中被确认。在完成此项调查后，董事会审计委员会将进一步评估调查的发现，进而决定是否对之前发布的财报结果进行调整。严重缺陷主要指控制不力，例如未能阻止或察觉年度或半年财报中出现的严重错误。

　　UT斯达康计划把提交截至2005年12月31日全年财务报告(10-K表)的时间推迟至2006年4月30日左右。该公司称，在提交10-K表之前，还需要更多时间以完成下列调查：(一)公司董事会下属审计委员会调查一家印度客户合同及某些其他交易被过早计入营收的问题；(二)公司管理层完成2005年合并财务报表，并按照萨班斯-奥克斯利法案( Sarbanes-Oxley Act of 2002 )第404节要求，评估公司对财务报告的内部控制情况。

参考：Sarbanes-Oxley Act of 2002　SEC. 404. MANAGEMENT ASSESSMENT OF INTERNAL CONTROLS.

(a) RULES REQUIRED- The Commission shall prescribe rules requiring each annual report required by section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)) to contain an internal control report, which shall--

(1) state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting; and

(2) contain an assessment, as of the end of the most recent fiscal year of the issuer, of the effectiveness of the internal control structure and procedures of the issuer for financial reporting.

(b) INTERNAL CONTROL EVALUATION AND REPORTING- With respect to the internal control assessment required by subsection (a), each registered public accounting firm that prepares or issues the audit report for the issuer shall attest to, and report on, the assessment made by the management of the issuer. An attestation made under this subsection shall be made in accordance with standards for attestation engagements issued or adopted by the Board. Any such attestation shall not be the subject of a separate engagement.

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