Sarbanes-Oxley guidance
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Stephen R. Goldberg; Joseph H. Godwin
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Article
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2004
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John Wiley and Sons
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English
โ 41 KB
Sarbanes-Oxley is the most sweeping securities regulation since the 1933 and 1934 acts. Section 404 requires public companies to submit an annual assessment of the effectiveness of their internal controls. It also requires the company's independent auditor to opine on management's internal control r