Sarbanes-Oxley Section 404(b), defined as the requirement to have internal controls reviewed and opined by an external auditor, became a requirement for non-accelerated filers or those companies with a market cap of less than $75MM (after removing insiders, etc) on June 15, 2010.
Tags: Sarbanes-Oxley Articles & Information, 404 audit, Non-accelerated filer 404(b) information, Sarbanes-Oxley
Compliance Alert: More News on the Sarbanes-Oxley 404(b) Reprieve
PriceWaterHouseCoopers posted a great update today. Please read the quoted summary below and follow the link to read the full update!
Tags: Sarbanes-Oxley Articles & Information, Non-accelerated filer 404(b) information, Sarbanes-Oxley
This is a study from the SEC. It contains very interesting information on 404 and the benefits investors found in companies which complied with 404.
Tags: Sarbanes-Oxley Articles & Information, audit costs, Non-accelerated filer 404(b) information, Sarbanes-Oxley
From Jake Leon: Auditors, analysts and institutional investors again join forces to oppose SOX Section 404(b) waiver
Jake Leon from thecaq.com commented:
Tags: Sarbanes-Oxley Articles & Information, Announcements, 404, 404 audit, audit costs, Non-accelerated filer 404(b) information, Sarbanes-Oxley Training, Sarbanes-Oxley for Non-Profits
Compliance: Status of Non-Accelerated Filer Permanent 404(b) Reprieve
Tags: Sarbanes-Oxley Articles & Information, Non-accelerated filer 404(b) information