Guidance for smaller companies.

• Position: COSO News

The Committee of Sponsoring Organizations of the Treadway Commission has released Internal Control Over Financial Reporting-Guidance for Smaller Public Companies.

The report provides guidance on how to apply the original COSO framework dealing with the design, implementation and evaluation of internal control over financial reporting, to a smaller public company.

Download a summary of the report and FAQs at www.coso.org, or order...