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

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2011

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:

CRS Report

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

Vendor supplied data

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)

Publisher Number:

CRS-2011-AML-0345

Access Restriction:

Restricted for use by site license