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The U.S. Securities and Exchange Commission announced it has begun a cost-benefit study of an upcoming attestation requirement for small businesses under Section 404(b) of Sarbanes-Oxley. Section 404(b) requires an auditor's attestation on management's assessment. The agency also proposed a one-year extension of the Section 404(b) requirement for smaller companies. This delay doesn't mean companies need to be lax in compliance to Sarbox. Read Lora Bentley's article on making this extension work to your favor.
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