The fight over the conflict minerals reporting requirements is not over. Business groups against the regulations -- the U.S. Chamber of Commerce, the National Association of Manufacturers, and the Business Roundtable -- filed a motion for expedited appeal after a court upheld the Securities and Exchange Commission's rulemaking on the matter. The first disclosures are due in May 2014. Find guidance, resources and more on the AICPA's conflict minerals Web page.

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