SEC proposes interpretive guidance for management to improve Sarbanes-Oxley 404 Implementation
The Securities and Exchange Commission (SEC) has voted to propose for public comment interpretive guidance for managements regarding their evaluations of internal control over financial reporting.
It also proposed amendments to Rules 13a-15 and 15d-15 that would make it clear that a company choosing to perform an evaluation of internal control in accordance with the interpretive guidance would satisfy the annual evaluation required by those rules. Finally, the Commission proposed amendments to Regulation S-X to clarify the auditor's reporting requirement pursuant to Section 404(b) of the
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