SEC and PCAOB Roundtable on Second-Year Experiences with Internal Control ProvisionsDeveloped by Deloitte & Touche LLP |
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On May 10, 2006, the Securities and Exchange Commission (SEC) held a roundtable on the second year of implementation of the internal control reporting provisions of Section 404 of the Sarbanes-Oxley Act. The roundtable was composed of five panel discussions, during which the SEC sought input on implementation experience in a number of areas ranging from costs and benefits, additional guidance for management and auditors, possible modifications to the requirements for smaller companies, and compliance requirements in future years. The roundtable was open to the public, and panelists included representatives from issuers, registered public accounting firms, the analyst community, and the legal community. Prior to the roundtable, the SEC solicited comment letters on experiences with implementing and evaluating the Section 404 requirements. View the Highlights and Perspectives document below.
SEC and PCAOB Roundtable on Second-Year Experiences with Internal Control Provisions
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