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Deloitte guide to compliance with SOX Section 404

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03 Sep 2004

Deloitte & Touche LLP has released Taking Control, a comprehensive guide to compliance with Section 404 of the Sarbanes Oxley Act.

That section requires the management of a company registered with the SEC to assess and report on the effectiveness of the company's internal control over financial reporting, and requires auditors to attest to and report on management's assessment. Section 404 applies to "accelerated filers" effective for financial years ending on or after 15 November 2004. The date is deferred until years ending on or after 15 July 2005 for foreign (non-US) registrants and non-accelerated filers. Taking Control targets non-accelerated filers and foreign private issuers that may be just getting their work under way, as well as companies currently involved in their section 404 projects. Click to download (PDF 397k).

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