protiviti Sarbanes-Oxley Section 404 Guide

Guide to the Sarbanes-Oxley Act: Internal Control Reporting Requirements Frequently Asked Questions Regarding Section 404

The SEC has issued its final rules on Section 404 of the Sarbanes-Oxley Act, which requires management to file an internal control report with its annual report. The Commission made a number of significant changes from its originally proposed rules, including new deadlines that extend the period for public companies to achieve 404 compliance, and revised quarterly internal control assessment and reporting standards.

In response to the SEC’s rulings as well as feedback from hundreds of clients, colleagues and industry professionals, Protiviti has updated its well-received Guide to the Sarbanes-Oxley Act: Internal Control Reporting Requirements. The new edition contains 40 pages of new material, including 47 additional frequently asked questions and updates of many other questions reflecting the SEC’s final rules pertaining to Section 404.


See Report, in pdf format.