Good information security professionals don’t need a regulation to tell them it’s important to protect their business. But, overprotecting the business? That’s another matter. Section 404 of the ...

The crux of the SEC’s interpretive guidance for management is a top-down, risk-based approach that puts risk first and foremost. Four key areas of opportunity can be used to reduce an organization’s ...

In 2020, the SEC approved amendments to the accelerated filer and large accelerated filer definitions that excluded from the definitions companies that qualify as smaller reporting companies and ...

THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

Make no mistake about it: The Institute of Management Accountants supports the Sarbanes-Oxley Act. It has even said that the legislation was long overdue.But that doesn't mean that the IMA thinks SOX ...

Nov. 15 looms large for corporate executives who will soon have to certify compliance with Section 404 of the Sarbanes-Oxley Act. Their assertions on the effectiveness of internal controls over ...

Section 404 of the Sarbanes-Oxley Act leaves much to be interpreted when it comes to financial controls, and even more to be interpreted around required IT controls. One IT manager told me he thought ...

On March 12, the SEC voted (by a vote of three to one, with Commissioner Allison Lee dissenting) to approve amendments to the "accelerated filer" and "large accelerated filer" definitions to provide a ...

You might think that five years after a bill was passed, figuring out how to comply with it would be pretty much cut-and-dried. That's simply not the case with the Sarbanes-Oxley Act of 2002.While ...

This is the first year in which nonaccelerated filers (companies with market caps below $75 million) will need to comply with Sarbanes-Oxley (SOX) legislation, specifically Section 404. An added ...

NEW YORK -- Complying with Section 404 of the Sarbanes-Oxley Act is turning out to be quite a headache -- and an expensive one, especially for smaller-sized companies. Section 404 requires managers of ...

Solar Integrated Technologies, a California company currently listed on London’s increasingly popular (and less regulated) AIM exchange, has always had its sights on being listed in the United States.