Good information security professionals don’t need a regulation to tell them it’s important to protect their business. But, overprotecting the business? That’s another matter. Section 404 of the ...

The crux of the SEC’s interpretive guidance for management is a top-down, risk-based approach that puts risk first and foremost. Four key areas of opportunity can be used to reduce an organization’s ...

Section 404 of the Sarbanes-Oxley Act (SOX 404) mandates that public companies assess their internal controls over financial reporting (ICFRs). SOX 404(a) requires company management to assess ICFRs, ...

In 2020, the SEC approved amendments to the accelerated filer and large accelerated filer definitions that excluded from the definitions companies that qualify as smaller reporting companies and ...

Nov. 15 looms large for corporate executives who will soon have to certify compliance with Section 404 of the Sarbanes-Oxley Act. Their assertions on the effectiveness of internal controls over ...

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 ...

Make no mistake about it: The Institute of Management Accountants supports the Sarbanes-Oxley Act. It has even said that the legislation was long overdue.But that doesn't mean that the IMA thinks SOX ...

Please note: This item is from our archives and was published in 2012. It is provided for historical reference. The content may be out of date and links may no longer function. Former U.S. Sen. Paul ...

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 ...

The Securities and Exchange Commission recently voted to exempt many smaller public companies from the Sarbanes-Oxley requirement for auditor attestations of their internal controls over financial ...

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 ...

Solar Integrated Technologies, a California company currently listed on London’s increasingly popular (and less regulated) AIM exchange, has always had its sights on being listed in the United States.