Richard Hall, Tax Partner and Stephen Callahan, Tax Director, KPMG, discuss the long-term significance for tax directors of section 404 of the Sarbanes Oxley Act
Richard Hall Tax Partner and Stephen Callahan Tax Director KPMG discuss the long-term significance for tax directors of section 404 of the Sarbanes Oxley Act
Post-Enron and Worldcom the Sarbanes Oxley Act (the Act) was passed 97-nil through the US Senate. Section 404 of the Act (SOX 404) introduces a requirement for group management to include in the financial statements a report on the company's systems of internal control over financial reporting and the effectiveness of their operation. This will be accompanied by a statement by the auditors attesting to management's conclusion on control effectiveness.
Major US groups are...
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Richard Hall, Tax Partner and Stephen Callahan, Tax Director, KPMG, discuss the long-term significance for tax directors of section 404 of the Sarbanes Oxley Act
Richard Hall Tax Partner and Stephen Callahan Tax Director KPMG discuss the long-term significance for tax directors of section 404 of the Sarbanes Oxley Act
Post-Enron and Worldcom the Sarbanes Oxley Act (the Act) was passed 97-nil through the US Senate. Section 404 of the Act (SOX 404) introduces a requirement for group management to include in the financial statements a report on the company's systems of internal control over financial reporting and the effectiveness of their operation. This will be accompanied by a statement by the auditors attesting to management's conclusion on control effectiveness.
Major US groups are...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")