In initially implementing the provisions of the Sarbanes-Oxley Act of 2002, many companies faced a serious dilemma in striking a balance between complying with the regulations, managing costs and garnering benefits around improved internal controls. Five years later, Section 404 of the Act continues to place significant demands on CFOs and the C-suite to attain and sustain compliance. Many executives are also realizing the opportunity to leverage Sarbanes 404 compliance requirements for increasing shareholder value.
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