Confusion on SOX modifications.
There is considerable confusion in the press and within companies about the modifications to SOX Sec. 404 that Congress is considering. At this time the only modification being considered is a permanent deferral of the auditor reporting on internal controls (SOX Sec. 404b] for smaller public companies. Regardless of the outcome of the congressional discussions, SOX Sec. 404a (company attestation regarding the effectiveness of controls) will remain in effect. Companies will continue to report under Sees. 302 and 404. Company officers will continue to sign these attestations.
The CalCPA Education Foundation course "Compliance with SEC Requirements for SOX 404" will focus on company requirements (SOX Sec. 404a) and...
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