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Coping with SOX 404 requirements

✍ Scribed by Robert Moeller

Publisher
John Wiley and Sons
Year
2004
Tongue
English
Weight
63 KB
Volume
15
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

✦ Synopsis

Abstract

At first, no one paid much attention to Section 404 of the Sarbanes‐Oxley Act (SOX).To many, it seemed to affect only public accounting firms. But Section 404 requires management to certify the effectiveness of the internal controls that are the basis of financial reporting. And if the certification is wrong, corporate officers can face personal criminal penalties! So how do you cope with the challenges and complexities generated by Section 404? Β© 2004 Wiley Periodicals, Inc.

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✍ Robert W. Rouse πŸ“‚ Article πŸ“… 2005 πŸ› John Wiley and Sons 🌐 English βš– 41 KB

The implementation issues involving Section 404 of the Sarbanes Oxley Act (SOX) continue to challenge the efforts to ensure fair and transparent financial reporting by publicly held companies. Section 404 of the SOX requires registrants to include in the 10-K filing a report by management on the reg