By John S. McClenahen If you have doubts about your corporation's ability to meet new U.S. Securities & Exchange Commission (SEC) rules on filing deadlines for quarterly and annual financial reports, you've got company. Some 46% of 177 executives surveyed by PricewaterhouseCoopers expect to encounter challenges in meeting the requirements, which are being phased in during the next two fiscal years. Somewhat fewer, 42%, don't anticipate problems with the rules that ultimately will require companies to file their quarterly reports 35 days after the quarter's close and annual reports 60 days after year's end. Currently, companies have 45 days to file their quarterly reports and 90 days to file their annual reports. Among potential problem areas are inconsistent closing, ineffective reporting processes and non-integrated IT systems.