Guide to Internal Controls Under Section 404 of the Sarbanes-Oxley Act
by James Hamilton, J.D., LL.M. and N. Peter Rasmussen, J.D.


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Page Count:

160 pages


6" x 9" Perfect Bound

Pub. Date

September 2007

More Info: 888-224-7377
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The Guide to Internal Controls Under Section 404 of the Sarbanes-Oxley Act (Second Edition) examines the mandate of Section 404 and subsequent rulemaking and guidance.

The SEC rules implementing the statute require the management of public companies to assess the effectiveness of the company's internal controls over financial reporting and the company's auditor to report on and attest to management's assessment of the internal controls.

The guide also examines the rules of the Public Company Accounting Oversight Board on auditor attestation.

Best practices relating to internal controls are examined and recent coverage includes SEC guidance and PCAOB Auditing Standard No. 5, adopted in May 2007.

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