SEC analyzes SOX 404 for small biz.

PositionNews & trends

An SEC study of impending auditor attestation requirements for smaller companies under Sarbanes-Oxley Act Sec. 404(b) will analyze cost and benefit data from a broad array of companies currently complying with Sec. 404. The study will help determine if the requirement indeed results in reduction of Sec. 404 compliance costs while strengthening its focus on material controls.

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In addition to assessing Sec. 404...

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