Section 404 of the Sarbanes-Oxley Act of 2002 (Management Assessment of Internal Controls). : Current Regulation and Congressional Concerns.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Administrative law.

Financial disclosure.

Physical Description:

1 online resource (7 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2010.

System Details:

text file

Summary:

Discusses controversy surrounding section 404 of P.L. 107-204, the Sarbanes-Oxley Act, which requires reporting issuers to publish information in their annual reports concerning the scope and adequacy of the internal control structure and procedures for financial reporting and to assess their effectiveness. Addresses Congressional concerns about the impact of section 404 on small and medium-sized companies, and summarizes related legislative action.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress.Congressional Research Service. Section 404 of the Sarbanes-Oxley Act of 2002 (Management Assessment of Internal Controls)

Access Restriction:

Restricted for use by site license.