Sarbanes-Oxley White Papers
Update: Internal Control Reports Under Section 404 of S-Ox - Auditing Standard Finalized and FAQs Published by SEC
Overview Section 404 of the Sarbanes-Oxley Act of 2002 (S-Ox) and related U.S. SEC rules require the management of public companies to prepare an annual report on internal control over financial reporting and further require the external auditor to attest to management's conclusions about the effectiveness of the internal controls. The Ontario Securities Commission is drafting a rule that, like section 404 of S-Ox, will require management to evaluate the internal controls and disclose its conclusion as to whether the internal controls are effective. The OSC is currently undecided about whether to require external auditor attestation.
| Publisher | Torys | File Format | PDF, requires Acrobat Rdr 5 |
|---|---|---|---|
| Date Published | July 2004 | Downloads | 16 |
| Format | White Papers | ||
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