• Internal Control Reports Under SOX Section 404
  • December 17, 2003
  • Law Firm: Duane Morris LLP - Philadelphia Office
  • Although many public companies have already begun to prepare for compliance with Section 404 of the Sarbanes- Oxley Act of 2002 (SOX), others may be just at the threshold. Whether or not the corporate accounting function has commenced this work, management and directors (beyond the audit committee) may not be clear as to the framework and ground rules for Section 404.