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Sarbanes-Oxley News & Developments
Whistleblower Communication Recipe Calls for a Good FilterNow that the audit committees of most large public companies have completed the first round of Section 404 compliance, there is another part of the Sarbanes-Oxley Act that continues to attract their attention.
> > Section 301 of S-O requires audit committees to establish procedures for the receipt, retention and treatment of complaints (including confidential and anonymous employee complaints) dealing with accounting, internal accounting controls or auditing matters.
Source: By Gary Larkin, Managing Editor, KPMG Audit Committee Insights
Published:2005-06-15
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