TITLE

The inside job

AUTHOR(S)
Cohen, Alexander
PUB. DATE
February 2005
SOURCE
Lawyer;2/21/2005, Vol. 19 Issue 7, p21
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article presents information about Section 404 of Sarbanes-Oxley Act. Section 404 applies to all issuers of securities, including non-U.S. companies, which have registered secutiries with the U.S. Securities & Exchange Commission (SEC) under the U.S. Securities Exchange Act 1934. Section 404 directs the SEC to issue rules requiring an issuer's annual report to contain an internal control report stating management's responsibility for establishing and maintaining an adequate internal control structure and procedures for financial reporting and containing an assessment, as at the end of the issuer's most recent fiscal year, of the effectiveness of the issuer's internal control structure and procedures for financial reporting.
ACCESSION #
16314339

 

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