Heads Up: SEC and PCAOB Approve New Section 404 Guidance: No Additional Delay for Non-Accelerated Filers
Volume 14, Issue 10
The attached issue of Heads Up summarizes the SEC's and PCAOB's respective proposals related to Section 404 of the Sarbanes-Oxley Act of 2002, as well as other recent SEC and PCAOB developments of interest.
Heads Up , published by the National Office Accounting Standards and Communications Group of Deloitte & Touche LLP, provides in-depth summaries of recent accounting and financial reporting developments. This newsletter is published periodically as developments warrant, and is intended for a general audience of financial professionals, including CFOs, controllers and internal audit and accounting professionals.
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