Sarah Johnson, CFO.com | US
December 12, 2007
In response to the previous comment: The article correctly reports that "Securities and Exchange Commission Chairman Christopher Cox said he would propose a one-year delay for the auditor-attestation requirement under 404...."
Posted by david katz | Dec 13, 2007 9:37 AM ET
Smaller businesses have won a reprieve alright; however,the extension is only with regard to the auditor attestation.
Management has still the onerous responsibility of laying a strong control foundation using a risk based approach and report on the state thereof in its 10K.
Posted by Chandrasekar Venkataraman | Dec 13, 2007 8:42 AM ET
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