SEC adopts Sarbanes-Oxley internal control provisions

Regulatory update

Washington DC – The US Securities and Exchange Commission (SEC) voted in late May to implement final rules for Section 404 of the Sarbanes-Oxley Act, which will establish new internal control reporting requirements for all public companies other than registered investment organisations.

Section 404 requires that companies’ annual reports include statements of responsibility from managers for setting up adequate internal control structures and procedures for financial reporting. Management

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