Basic Communications: For Auditors and Registrants, It's That Simple

Spinella Jr., Joseph E.
March 2006
Pennsylvania CPA Journal;Spring2006, Vol. 77 Issue 1, p3
The article examines the effect of the Sarbanes-Oxley Act on the relationship between registrants and their auditors. Section 404 mandates that registrants include in their annual reports a statement of management's responsibility for control over financial reporting. The registrant's independent public accounting firm to issue an audit opinion on management's view on those internal controls.


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