Sarbanes-Oxley White Papers
Internal Controls Over Financial Reporting - The SEC's Rules Under Section 404 of the Sarbanes-Oxley Act
Overview The Securities and Exchange Commission issued on June 5, 2003, its Release No. 34-47986 containing final rules (the 404 Rules) implementing Section 404 of the Sarbanes-Oxley Act of 2002. The 404 Rules define standards for assessing internal controls over financial reporting and require an issuer to include in its annual report a management report on the effectiveness of its internal controls over financial reporting (internal controls) as well as its independent accounting firm's attestation report on management's assessment of the issuer's internal controls.
| Publisher | Winston & Strawn | File Format | PDF, requires Acrobat Rdr 5 |
|---|---|---|---|
| Date Published | July 2003 | Downloads | 12 |
| Format | White Papers | ||
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