The 404 Debate

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IN THIS REPORT

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The continuing controversy over internal-control reporting rules Section 404 of the Sarbanes-Oxley Act came to a head on May 10, 2006, when the Securities and Exchange Commission and the Public Company Accounting Oversight Board held a second roundtable to examine the experiences of companies that had just completed their second year of compliance. In the weeks leading up to the event, studies suggested 404 costs were stabilizing. Less clear was whether auditors had responded to guidance urging more judicious audits.

See below for CFO.com's live coverage of the May 10, 2006 roundtable, and for the articles that chronicled the days leading up to the event. And for additional analysis and off-beat commentary, check out the links to the CFO.com blog.


FEATURE ARTICLE

COVERAGE OF THE MAY 10, 2006 ROUNDTABLE ON 404

RECOMMENDED READING ON SARBANES-OXLEY SECTION 404

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