Section 404 Revisited

Richard Hall

Stephen Callahan

Richard Hall Tax Partner and Stephen Callahan Tax Director KPMG continue their discussion of the significance for tax directors of section 404 of the Sarbanes Oxley Act

In our earlier article which was published in the 12 January edition (Issue 723) of Tax Journal we discussed the background and basic principles behind compliance with the requirements of section 404 Sarbanes Oxley Act (SOX 404).

The issue has not gone away since then. Indeed in a speech to a tax audience in Washington in February Donald Nicolaisen the Chief Accountant of the SEC spelt it out:

'… like most in corporate America tax professionals cannot escape the far-reaching grasp of the Sarbanes...

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:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

Richard Hall Tax Partner and Stephen Callahan Tax Director KPMG continue their discussion of the significance for tax directors of section 404 of the Sarbanes Oxley Act

The issue has not gone away since then. Indeed in a speech to a tax audience in Washington in February Donald Nicolaisen the Chief Accountant of the SEC spelt it out: