Five Ways Small AP Depts. Handle SEC‘s Tough 404 Stance
July 2006
Main Article
The Securities and Exchange Commission has rejected pleas to exempt small companies from the Sarbanes-Oxley Act’s Section 404 internal controls requirement. However, there will be another postponement of the rules for some small firms. To add salt to the wounds, a new government report points out the disproportionately higher costs small companies face in complying with Section 404.
2008
