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February 22, 2005 at 07:00 PM
Federal securities regulators want to know what company executives, auditors and others really think about the new internal control disclosure process.[@@]
The U.S. Securities and Exchange Commission plans to hold a round table discussion about Section 404 of the Sarbanes-Oxley Act of 2002 April 13 in Washington.
The SEC will be opening the discussion to members of the public, and it will be including written comments on SOX 404 in the official discussion record.
SOX 404 and related laws and rules require managers of public companies to assess their internal controls. The auditors of public companies must assess the effectiveness of the companies’ internal controls and the quality of managers’ assessments of those controls.
