U.S. FPIs urged not to slack off 404 implementation.
Author | Heffes, Ellen M. |
Position | GlobalVIEWS - Foreign private issuers - Brief Article |
Foreign companies listed in the U.S. were going right to the wire over implementing compulsory internal financial controls before the U.S. Securities and Exchange Commission (SEC) announced a delay. Indeed, four out of 10 foreign private issuers (FPIs) questioned in an Ernst & Young survey said they had anticipated being compliant with Section 404 of Sarbanes-Oxley with only one or two months to spare when the deadline was extended. This would have left little or no contingency for unexpected issues or delays in completing important remediation work.
E & Y's Global Leader of Business Risk Services, Tom Bussa, said, "If foreign listed companies had been relying on an extension from...
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