SEC Issues Final Rules Regarding Internal Control Over Financial Reporting Under Section 404 (2)
- Topics:
- 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 alert, first addressees the definition of the new term coined by the SEC, "internal control over financial reporting." Next, it analyses 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
