Actions for Section 404 of the Sarbanes-Oxley Act of 2002 (Management Assessment of Internal Controls) [electronic resource] : Current Regulation and Congressional Concerns

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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
Published
[Place of publication not identified] : [publisher not identified], 2006.
Physical Description
3 pages : digital, PDF file
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Summary
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.
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Related Titles
ProQuest U.S. Congressional Research Digital Collection
Note
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.
CRS Report.
AVAILABLE ONLINE TO AUTHORIZED PSU USERS.
Technical Details
System requirements: PDF reader software.
View MARC record | catkey: 10107271