Section 404 of the Sarbanes-Oxley Act of 2002 (Management Assessment of Internal Controls) : Current Regulation and Congressional Concerns.
Discusses controversy surrounding section 404 of P.L. 107-204, the Sarbanes-Oxley Act, which requires reporting issuers to publish information in their annual reports concerning the scope and adequacy of the internal control structure and procedures for financial reporting and to assess their effect...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
2009.
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| Series: | U.S. Congressional Research.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | Discusses controversy surrounding section 404 of P.L. 107-204, the Sarbanes-Oxley Act, which requires reporting issuers to publish information in their annual reports concerning the scope and adequacy of the internal control structure and procedures for financial reporting and to assess their effectiveness. Addresses Congressional concerns about the impact of section 404 on small and medium-sized companies, and summarizes related legislative action. |
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| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource. |
| Physical Description: | 1 online resource. |