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. American Law Division.

Language:

English

Subjects (All):

Administrative law.

Financial disclosure.

Small business.

Physical Description:

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

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2011.

System Details:

System requirements: PDF reader software.

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 Jan. 2013). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

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

Access Restriction:

Restricted for use by site license.