SEC issues new guidelines on 404

The US Securities and Exchange Commission (SEC) has approved a new set of guidelines for Sarbanes-Oxley Section 404 that offers a definition for material weakness and eliminates the requirement for auditors to attest to management process of evaluating internal controls. However, despite the requests from US congressmen, it has not extended the deadline of compliance for small companies - those with less than $75 million in market capitalisation.
The SEC says that the move eases

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact [email protected] or view our subscription options here: http://subscriptions.risk.net/subscribe

You are currently unable to copy this content. Please contact [email protected] to find out more.

To continue reading...

You need to sign in to use this feature. If you don’t have a Risk.net account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account here: