In the March 14 Opinion article, “Accountability's fear factor” (see page 4), Patrick Mannion asked if U.S. technological and corporate competitiveness in the global community has been handicapped by ...

A decade ago, the compliance clock was ticking quickly as many U.S. public companies were aggressively documenting, testing and enhancing their internal controls over external financial reporting and ...

THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

Faced with a tidal wave of complaints about high costs and implementation difficulties, federal regulators say they will consider modifying rules and auditing standards related to the Sarbanes-Oxley ...

This is the first year in which nonaccelerated filers (companies with market caps below $75 million) will need to comply with Sarbanes-Oxley (SOX) legislation, specifically Section 404. An added ...

Implementation of Section 404 has had significant adverse effects not intended by Congress or anyone else. As every Member of Congress knows from talking to constituents, it has caused a tremendously ...

The clock is ticking for non-U.S. companies that need to be compliant with one of the most talked-about elements of the Sarbanes-Oxley Act. July 15 was the critical milestone for foreign companies ...

Section 404 of the Sarbanes-Oxley Act leaves much to be interpreted when it comes to financial controls, and even more to be interpreted around required IT controls. One IT manager told me he thought ...

The Securities and Exchange Commission plans to address the Sarbanes-Oxley compliance burden by scaling-back testing and documentation requirements for smaller public companies. Top officials from the ...

WASHINGTON (Reuters) - The importance of testing small companies' internal financial controls should not be overlooked as the U.S. Securities and Exchange Commission revises corporate audit rules, SEC ...