Does Sarbanes-Oxley Section 404 affect acquisitions? What directors need to know.

While much of the media coverage has focused on senior management's role in Section 404 compliance, board members - especially outside directors - also have a vested interest in making sure their companies meet compliance deadlines and take all steps necessary to minimize the company's risk of having to report that its internal controls over financial reporting are not effective. Read more about the implications related to acquisitions.

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