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Sarbanes-Oxley Section 404 Compliance

Process Improvements

Sarbanes-Oxley Section 404 Compliance by Cheryl de Mesa Graziano
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On September 12, representatives from 32 Fortune 100 companies gathered to discuss their experiences with Sarbanes-Oxley Section 404. This was a follow up session to the one that occurred in March 2005. For this particular session, the discussion covered eight key areas related to internal controls over financial reporting. This Issue Alert highlights the compliance practices of leading companies for a number of aspects of Section 404 as they move towards year two of compliance. The complete report will be available in November.
Financial Executives Research Foundation; October 2005
39 pages; ISBN 9781933130194
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Title: Sarbanes-Oxley Section 404 Compliance
Author: Cheryl de Mesa Graziano
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