Guide to the Sarbanes-Oxley Act: Internal Control Reporting Requirements - Frequently Asked Questions Regarding Section 404 (Fourth Edition)

Sponsored By Protiviti

Topics:

Compliance & Governance > Sarbanes-Oxley

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Abstract:

Protiviti has revised its highly regarded publication on Section 404 of the Sarbanes-Oxley Act to reflect the following, among other areas:
- The SEC has created a "large accelerated filer" category and has adopted different deadlines for initial Section 404 compliance for accelerated foreign private issuer filers and non-accelerated U.S. domestic issuer and foreign private issuer filers.
- The SEC has issued interpretive guidance to management for conducting the assessment process required by Section 404.
- The PCAOB has issued Auditing Standard No. 5 to incorporate guidance the PCAOB staff released in response to the 2005 roundtable and make the attestation process more cost-effective.

In total, the fourth edition provides responses to 258 questions, including 15 new questions and excluding nine questions from the third edition that were either dated or no longer needed. It also includes substantially revised material for 77 questions included in the third edition.

DETAILS

Sponsored by: Protiviti

Posted: June 18, 2008

Length: 230 pages

Format: PDF (5756 kb)

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