Today the SEC issued additional FAQ’s dealing with the conflict mineral reporting requirements. They are located at:
http://www.sec.gov/divisions/corpfin/guidance/conflictminerals-faq.htm
(Both the May 30, 2013 and the new April 7, 2014 FAQ’s are at this link.)
The nine new FAQ’s deal in large part with the “independent private sector audit” or IPSA requirement.