This 43-page book provides step-by-step guidance on implementing a strong system of internal control to meet the requirements of Sarbanes-Oxley section 404. SEC-registered companies that have not yet begun to develop their system of internal control – such as non-accelerated filers and foreign private issuers -- may benefit from a cover-to-cover reading. Accelerated filers, who are likely to be further along with their internal control project because of the Act's earlier effective date for them, may opt to pick and choose cafeteria-style from the material either to measure their progress or to ensure quality control. An appendix contains supplementary information, sample forms, glossary, and reference material. Click to (PDF 1.02mb).