APPENDIXSarbanes-Oxley CompliantProjects
Sarbanes-Oxley (SOX) legislation centers on ensuring the accuracy, consistency, transparency, and timeliness of financial results and reports. Its section 302 mandates that CEOs and CFOs attest to the accuracy of their company’s quarterly and annual reports. Section 404 is the most demanding for demonstrating compliance. This section involves establishing, maintaining, and assessing an effective internal control structure for public corporations. It requires a statement in the annual report on the adequacy of internal controls and that management has the responsibility to institute and sustain an internal control structure.
The added challenge of section 404 is the auditor’s attestation report. Not only ...
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