The Sarbanes-Oxley Act Of 2002: SEC Issues Final Rules Regarding Internal Control Over Financial Reporting Under Section 404

Topics:
Audits,
Sarbanes Oxley Compliance
Tags:
Cooley Godward,
SEC,
Sarbanes-Oxley Act,
Sarbanes-Oxley,
Regulatory Compliance,
Regulations,
Policies And Procedures,
Internal Control,
Human Resources,
Government,
...
Source:
Cooley Godward

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Overview: This article, first addresses the definition of the new term coined by the SEC, “internal control over financial reporting.” Next, it analyzes the requirements for management’s assessment and report and auditors’ attestations. Following those discussions, it addresses the modified requirement for quarterly evaluations. Then, it considers changes made at the same time to the periodic disclosure requirements and to SOX 302 and SOX 906 certifications. It concludes with a discussion of the transition rules.

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Format: HTML | Date: Aug 2003 | Pages: 1

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