Section 404 of the Sarbanes-Oxley Act of 2002 (Management Assessment of Internal Controls) [electronic resource] : Current Regulation and Congressional Concerns
- Corporate Author:
- Library of Congress. Congressional Research Service
- [Place of publication not identified] : [publisher not identified], 2006.
- Physical Description:
- 3 pages : digital, PDF file
- Discusses controversy surrounding section 404 of P.L. 107-204, the Sarbanes-Oxley Act, which requires reporting issuers to publish information in their annual reports concerning the scope and adequacy of the internal control structure and procedures for financial reporting and to assess their effectiveness. Addresses Congressional concerns regarding the impact of section 404 on small and medium-sized companies, and summarizes related legislative action.
- Related Titles:
- ProQuest U.S. Congressional Research Digital Collection
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
AVAILABLE ONLINE TO AUTHORIZED PSU USERS.
- Technical Details:
- System requirements: PDF reader software.
View MARC record | catkey: 10107099