Sarbanes Oxley 404 Requirements Update

• Overview
• Agenda
• Faculty
• Credits

Benefits

With the SEC's decision not to extend the 404 filing deadline for nonaccelerated filers, the PCAOB's issuance of AS5 and the SEC's publication of Section 404 interpretive guidance, management from both accelerated and nonaccelerated filers are diligently working to assess the impact on their company's compliance requirements. This teleconference helps you understand how to effectively prepare managements assessment of internal control over financial reporting using the SEC's recently published interpretive guidance and provides a summary of AS5 and your external auditor's new focus to comply with this standard. This teleconference also compares AS5 to AS2 and demonstrates the alignment to the SEC's guidance. This teleconference is critical for understanding your compliance responsibilities while providing you the necessary information for a working understanding of your external auditor's responsibilities of an integrated audit.