Section 404 of the Sarbanes-Oxley Act (SOX 404) mandates that public companies assess their internal controls over financial reporting (ICFRs). SOX 404(a) requires company management to assess ICFRs, ...

For most U.S. public companies, the Sarbanes-Oxley Act of 2002 has been the legal equivalent of a giant seismic disturbance in the middle of the ocean. Since Sarbanes-Oxley was enacted in July 2002, ...

Section 404(b) of the Sarbanes-Oxley Act of 2002, which requires public companies to undergo annual audits of the adequacy of their internal controls over financial reporting, appears to be supported ...

The two software makers recently released products that help companies meet Section 404 of the act, which mandates that companies attest to the adequacy and efficiency of their internal controls and ...

Within one week of each other last month, Oracle and Microsoft released products that help companies meet Section 404 of the Act, which mandates that companies attest to the adequacy and efficiency of ...

Our topic is reform of the Sarbanes-Oxley Act to correct its unintended negative effects on investors. It should be no surprise that we have learned things in the almost five years since its enactment ...

Last week, The Manufacturers Alliance/MAPI released a survey update on Sarbanes-Oxley that measures progress companies are making with Section 404 of the Sarbanes-Oxley Act of 2002 (SOX) and the ...

It’s been two years since Congress, looking to stem a steady stream of corporate shenanigans, passed the Sarbanes-Oxley Act. Though few believe Sarbanes-Oxley, coupled with reform from the Securities ...

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 ...

U.S. companies are expected to spend more than $2.5 billion to comply with new accounting rules required by the Sarbanes-Oxley Act, with a significant chunk going to information technology projects.

After the Securities and Exchange Commission’s latest public meeting, the media widely reported that the commission was preparing significant regulatory relief for the smaller public corporations on ...