--- title: Internal Controls Blog by Vibato | 404 (3) description: 404 | Tips about internal controls, Sarbanes-Oxley 404 compliance, & Fraud Allegations (3) --- [![VIBATO](https://www.vibato.com/hs-fs/hubfs/images/logo-184x54-v1a-retina.png?width=184&name=logo-184x54-v1a-retina.png "VIBATO")](http://vibato.com/) [Home](https://www.vibato.com/) | [Contact Us](https://www.vibato.com/internal-control-company/) | [Blog](https://www.vibato.com/blog/) 1-888-4-VIBATO [![VIBATO](https://www.vibato.com/hs-fs/file-555701954-png/images/logo-vibato-v2.png?width=184&name=logo-vibato-v2.png "VIBATO")](https://www.vibato.com/) ![](https://www.vibato.com/hs-fs/hub/92953/file-547255403.png?width=219&height=25&name=file-547255403.png) [COSO 2013 COMPLIANCELearn More](http://classic-migration-sandbox-92953.hs-sites.com/internal-control-services) [CONTROLS TESTING SERVICESLearn More](http://classic-migration-sandbox-92953.hs-sites.com/segregation-of-duties) [SEGREGATION OF DUTIES ANALYSISLearn More](http://classic-migration-sandbox-92953.hs-sites.com/segregation-of-duties) [RISK MANAGEMENTLearn More](http://classic-migration-sandbox-92953.hs-sites.com/financial-risk-assessment) [INTERNAL CONTROLSLearn More](http://classic-migration-sandbox-92953.hs-sites.com/internal-control-processes) ### [Try US](http://classic-migration-sandbox-92953.hs-sites.com/see-our-comprehensive-demo) ### [Compare US](http://classic-migration-sandbox-92953.hs-sites.com/compare-us) ### [Get a Quote](http://classic-migration-sandbox-92953.hs-sites.com/discover-the-only-value-based-industry-solution) ## [SOX 404(a) - It Can Apply To More Than You Think](https://www.vibato.com/blog/bid/51474/SOX-404-a-It-Can-Apply-To-More-Than-You-Think) Posted by Bill Bockwoldton April 12, 2011 - [Tweet](https://twitter.com/share) # Background The Wall Street Reform and Consumer Protection Act of 2010 – passed in July 2010 -- permanently exempted non-accelerated filers (public companies with a market cap <$75M) from Sarbanes-Oxley, Section 404(b), which requires an external audit review of a company’s internal controls over financial reporting. Instead, non-accelerated filers can continue to “self-certify” the adequacy of their internal controls under the requirements of Sarbanes-Oxley, section 404(a). [Read More](https://www.vibato.com/blog/bid/51474/SOX-404-a-It-Can-Apply-To-More-Than-You-Think) 0 Comments [Click here to read/write comments](https://www.vibato.com/blog/bid/51474/SOX-404-a-It-Can-Apply-To-More-Than-You-Think#comments-listing) Tags: [Internal Controls](https://www.vibato.com/blog/topic/internal-controls), [404](https://www.vibato.com/blog/topic/404), [Sarbanes-Oxley](https://www.vibato.com/blog/topic/sarbanes-oxley) ## [Safe Harbor Statements for Material Weaknesses?](https://www.vibato.com/blog/bid/46398/Safe-Harbor-Statements-for-Material-Weaknesses) Posted by Bill Bockwoldton March 15, 2011 - [Tweet](https://twitter.com/share) I found an article very interesting today about disclosures released from LinkedIn as part of their planned IPO. Language used described material weaknesses in a seemingly similar way that other forward-looking statements are made - which I find disturbing. [Read More](https://www.vibato.com/blog/bid/46398/Safe-Harbor-Statements-for-Material-Weaknesses) 0 Comments [Click here to read/write comments](https://www.vibato.com/blog/bid/46398/Safe-Harbor-Statements-for-Material-Weaknesses#comments-listing) Tags: [Internal Controls](https://www.vibato.com/blog/topic/internal-controls), [404](https://www.vibato.com/blog/topic/404), [IPO](https://www.vibato.com/blog/topic/ipo) ## [The Economic Benefits of the Sarbanes-Oxley Act?: Evidence From a Natural Experiment](https://www.vibato.com/blog/bid/40698/The-Economic-Benefits-of-the-Sarbanes-Oxley-Act-Evidence-From-a-Natural-Experiment) Posted by Bill Bockwoldton January 18, 2011 - [Tweet](https://twitter.com/share) Interesting post from [www.compliancehome.com](http://www.compliancehome.com/whitepapers/SOX/abstract11936.html) [Read More](https://www.vibato.com/blog/bid/40698/The-Economic-Benefits-of-the-Sarbanes-Oxley-Act-Evidence-From-a-Natural-Experiment) 0 Comments [Click here to read/write comments](https://www.vibato.com/blog/bid/40698/The-Economic-Benefits-of-the-Sarbanes-Oxley-Act-Evidence-From-a-Natural-Experiment#comments-listing) Tags: [Sarbanes-Oxley Articles & Information](https://www.vibato.com/blog/topic/sarbanes-oxley-articles-information), [404](https://www.vibato.com/blog/topic/404), [404 audit](https://www.vibato.com/blog/topic/404-audit), [Non-accelerated filer 404(b) information](https://www.vibato.com/blog/topic/non-accelerated-filer-404b-information), [Wall Street Reform](https://www.vibato.com/blog/topic/wall-street-reform), [compliance](https://www.vibato.com/blog/topic/compliance), [risk management](https://www.vibato.com/blog/topic/risk-management), [Sarbanes-Oxley](https://www.vibato.com/blog/topic/sarbanes-oxley) ## [Internal Controls Tools Suite That Can Ease The Management Of Your Accounting & Financial Reporting](https://www.vibato.com/blog/bid/40703/Internal-Controls-Tools-Suite-That-Can-Ease-The-Management-Of-Your-Accounting-Financial-Reporting) Posted by Bill Bockwoldton January 6, 2011 - [Tweet](https://twitter.com/share) Have you ever wondered how internal controls can benefit your accounting and financial reporting systems? Have you been worrying excessively, recently, concerning the upcoming audit of your company and possible conflicting situations that could arise? Certainly, for a firm in the 21st century proper accounting management is one of the most vital issues, and that's why smaller companies with limited staff resources in this field should make use of up to date technologies to take care of this.  See more via this link:[jimmie8owens.typepad.com](http://jimmie8owens.typepad.com/blog/2011/01/most-efficient-software-tools-suite-to-manage-your-accounting-and-financial-reportinghow-internal-controls-proved-to-be-the.html) [Read More](https://www.vibato.com/blog/bid/40703/Internal-Controls-Tools-Suite-That-Can-Ease-The-Management-Of-Your-Accounting-Financial-Reporting) 0 Comments [Click here to read/write comments](https://www.vibato.com/blog/bid/40703/Internal-Controls-Tools-Suite-That-Can-Ease-The-Management-Of-Your-Accounting-Financial-Reporting#comments-listing) Tags: [risk assessment](https://www.vibato.com/blog/topic/risk-assessment), [404](https://www.vibato.com/blog/topic/404), [Vibato Products](https://www.vibato.com/blog/topic/vibato-products), [404 audit](https://www.vibato.com/blog/topic/404-audit), [audit costs](https://www.vibato.com/blog/topic/audit-costs), [Product Information](https://www.vibato.com/blog/topic/product-information), [compliance](https://www.vibato.com/blog/topic/compliance), [risk management](https://www.vibato.com/blog/topic/risk-management), [Vibato](https://www.vibato.com/blog/topic/vibato) ## [Criminal Exposure Under Sarbanes-Oxley](https://www.vibato.com/blog/bid/40834/Criminal-Exposure-Under-Sarbanes-Oxley) Posted by Bill Bockwoldton December 9, 2010 - [Tweet](https://twitter.com/share) Great article from the Criminal Defense Lawyers Los Angeles.  Here is a snippet: [Read More](https://www.vibato.com/blog/bid/40834/Criminal-Exposure-Under-Sarbanes-Oxley) 0 Comments [Click here to read/write comments](https://www.vibato.com/blog/bid/40834/Criminal-Exposure-Under-Sarbanes-Oxley#comments-listing) Tags: [Sarbanes-Oxley Articles & Information](https://www.vibato.com/blog/topic/sarbanes-oxley-articles-information), [404](https://www.vibato.com/blog/topic/404), [404 audit](https://www.vibato.com/blog/topic/404-audit), [compliance](https://www.vibato.com/blog/topic/compliance), [Sarbanes-Oxley](https://www.vibato.com/blog/topic/sarbanes-oxley), [audit scope](https://www.vibato.com/blog/topic/audit-scope) [Previous](https://www.vibato.com/blog/topic/404/page/2) [All posts](https://www.vibato.com/blog/all) [Next](https://www.vibato.com/blog/topic/404/page/4) ### Register Below to Receive Updates & Useful Information ### Download the "5-Step Vibato Difference" [![Internal Controls Training](https://hubspot-no-cache-na2-prod.s3.amazonaws.com/cta/default/92953/0686c100-1b36-44ac-b11e-0d3b0ff620cf.png)](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/92953/0686c100-1b36-44ac-b11e-0d3b0ff620cf) ### Follow Us ### Download the 'Vibato Internal Control Suite Product Overview' [![Best Practice Approach to Internal Controls](https://hubspot-no-cache-na2-prod.s3.amazonaws.com/cta/default/92953/38f1156b-ef31-4136-ac75-6e94a28302d9.png)](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/92953/38f1156b-ef31-4136-ac75-6e94a28302d9) ### Our CEO Says... 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