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Implementing SOX 404 requirements

✍ Scribed by Robert W. Rouse

Publisher
John Wiley and Sons
Year
2005
Tongue
English
Weight
41 KB
Volume
16
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

✦ Synopsis

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 registrant's internal controls over financial reporting. An auditor's report must accompany management's assertions.

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