Tag Archives for Section 404

SEC delays Sarbanes-Oxley requirements for small businesses

The Securities and Exchange Commission (SEC) has provided small businesses another 1-year delay to comply with Sarbanes-Oxley Section 404 require­ments. Section 404 is the part of Sarbox that requires management to attest to the effec­tiveness of internal controls over financial … Continue reading

13. December 2007 by Neil
Categories: Governance | Tags: , , , , | 1 comment