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Sarbanes-Oxley News & Developments
AS2, 404: Up for Debate at Year End?Revisions to Auditing Standard No. 2 and new SEC guidance for Section 404 could be ready for public comment by December.
> > The SEC has been developing management guidance for Section 404 of Sarbanes Oaxley. The commission will hear recommendations of its staff for the internal-control provision during a December 13 open meeting, which will turn over the issue for public comment, says SEC spokesman John Nester.
Source: CFO
Published:2006-10-21
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