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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.

Questions, comments, or suggestions concerning Heads Up should be directed to the Accounting Standards and Communications Group mailbox. We welcome and encourage your feedback.

View  past issues of Heads Up.

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