• Preparation For Public Company Internal Control Evaluations Must Begin
  • September 29, 2003 | Authors: R. Douglas Harmon; Beth R. MacDonald; Peter J. Shea
  • Law Firm: Parker Poe Adams & Bernstein LLP - Charlotte Office
  • The SEC issued final rules under Section 404 of the Sarbanes-Oxley Act requiring (1) each reporting company to include in its annual reports a management report on the company's internal control over financial reporting and (2) management quarterly evaluation and disclosure of certain changes in internal control over financial reporting.