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What is Next for Section 404?

SEC chairman William Donaldson and PCAOB chairman William McDonough seem to suggest that they believe this provision of Sarbanes-Oxley goes too far.

> > Will Section 404 be scaled back?
Two securities regulators seemed to hint as much at the SEC roundtable yesterday, which discussed the demands of that Sarbanes-Oxley provision calling for companies to document their internal controls over financial reporting.
Source: CFO


Published:2005-04-14
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Capital Markets Report Urges 404 Fixes
A panel says changes in the way Sarbanes-Oxley has been applied will improve the competitiveness of the U.S. capital markets.

Wal-Mart Whistleblower Drops Lawsuit
Former executive still has a whistleblower case pending before the Labor Department.

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