Archived Dbriefs for Financial Executives Webcasts

Section 404 for Non-Accelerated Filers: How to Conclude and Report on Control Effectiveness

November 2, 2007

Classifying, concluding, and reporting on internal controls represents the last phase of the Sarbanes-Oxley 404 process. What are the critical steps necessary for smaller public companies with fiscal years ending on or after December 15, 2007 to complete their Section 404 internal control reports?

Section 404 for Non-Accelerated Filers: How to Identify and Evaluate Controls
October 25, 2007

Host: Steve Wagner, Partner - Deloitte & Touche LLP

Once management has organized efforts and identified financial reporting risks, what needs to be done in smaller public companies, with fiscal years ending on or after December 15, 2007, to determine which controls address these risks? We’ll discuss:

Identifying financial reporting controls utilizing a top-down, risk-based approach.
Evaluating the operating effectiveness of internal control over financial reporting.

In this second of a three-part series, learn how leading companies identify and evaluate financial reporting controls.

Section 404 for Non-Accelerated Filers: How to Implement a Top-Down, Risk-Based Approach
October 3, 2007

Host: Steve Wagner, Partner - Deloitte & Touche LLP

Smaller public companies with fiscal years ending on or after December 15, 2007, will soon need to comply with Section 404 of Sarbanes-Oxley. What steps can your company take to prepare for its initial assessment of internal control over financial reporting? We’ll discuss:

Lessons learned from companies that have adopted Sarbanes-Oxley.
A Section 404 compliance roadmap to assess your current position and plot upcoming steps on your journey.
How to organize and prioritize compliance efforts and evaluate the greatest risks within your company.

In this first of a three-part series, learn how to plan and organize your Section 404 program and perform a risk assessment.

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