Tag: Section 404 ↓

SEC delays Sarbanes-Oxley requirements for small businesses">SEC delays Sarbanes-Oxley requirements for small businesses

December 13th, 2007 · 1 Comment

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 reporting. “This will help ease the burden on small firms and help encourage more small […]

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Category: Governance
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