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Chances are that your company hasn’t yet put too much thought into the Independent Private Sector Audit requirement included in the Securities and Exchange Commission’s conflict minerals rule.

While a wide range of companies had to develop programs to detect the presence of tin, tungsten, tantalum, and gold in their products—ultimately to determine whether those minerals were sourced in the war-torn Democratic Republic of the Congo—as the June 1 deadline approaches for the second year of required filings, few have conducted those audits.

The reason is simple: The audits are only necessary if you declare your products “conflict-free,” and an ongoing constitutional challenge to the SEC’s rule has allowed companies to hedge their bets on disclosures when filing the required Form SD or accompanying Conflict Minerals Report.