| Guide to Internal Controls Under Section 404 of the Sarbanes-Oxley Act by James Hamilton, J.D., LL.M. and N. Peter Rasmussen, J.D. |
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Media:Price Per Unit:
$56  |
ISBN:978-0-8080-1720-2 Page Count:160 pages Format:6" x 9" Perfect Bound Pub. DateSeptember 2007 More Info: 888-224-7377 |
PrintThe Guide to Internal Controls Under Section 404 of the Sarbanes-Oxley Act (Second Edition) examines the mandate of Section 404 and subsequent rulemaking and guidance.
The SEC rules implementing the statute require the management of public companies to assess the effectiveness of the company's internal controls over financial reporting and the company's auditor to report on and attest to management's assessment of the internal controls.
The guide also examines the rules of the Public Company Accounting Oversight Board on auditor attestation.
Best practices relating to internal controls are examined and recent coverage includes SEC guidance and PCAOB Auditing Standard No. 5, adopted in May 2007.
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SEC Official Reviews Compensation Disclosure Expectations
SEC Deputy Director Shelley Parratt urged companies not to wait for staff comments to improve their compensation discussion and analysis ("CD&A"). After three years of comments on how to improve their disclosure, Parratt said companies now should be prepared to amend their filings if they do not materially comply with the rules.
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