Wednesday, October 05, 2005

Emerging Trends in Internal Controls



Fourth Survey, September, 2005.

This survey, the latest in Ernst & Young's accelerated filer series, contains results from May 2005 and an August 2005 follow-up designed to detect shifts in responses attributable to the May 16, 2005, regulatory guidance. The survey provides a detailed look at responses from 255 companies and spans the first, second, and subsequent years of experience with Section 404. A key finding: even with additional time, learning, and guidance, non-accelerated filers and FPIs will find that Section 404 compliance requires substantial time and resources.

See Survey, in pdf format.