Of particular interest are developments surrounding first-year Section 404 reporting, which is challenging companies in ways never before experienced. Also covered are other developments affecting the oversight responsibilities of audit committees and boards, including New York Stock Exchange rule changes and revisions to Organizational Sentencing Guidelines. In addition, the report describes new SEC rules, impact of tax reforms, new auditing standards and rules affecting auditors, rules affecting foreign issuers, and evolving financial reporting pronouncements.
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