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Accounting Oversight Board Issues Final Standard for the Audit of Internal Control over Financial Reporting Required under Sarbanes-Oxley Section 404: Management Must Evaluate the Company's Internal Control
and Report on any Material Weaknesses |
May 1, 2005
Previously published on June 2004
On March 9, 2004, the Public Company Accounting Oversight Board (PCAOB) adopted Auditing Standard No. 2, "An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements." The Standard governs the independent auditor's work in reporting on the company's internal control as required under Section 404 of the Sarbanes-Oxley Act of 2002 ("SOX").
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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