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SEC Publishes Guidance to Management

Posted By claudia On 22nd December 2006 @ 14:19 In Uncategorized, News, SEC, SOX, Section 404 | No Comments

On the SEC site, see spotlight on [1] Internal Control Reporting Provisions, which includes the SEC’s proposed guidance, [2] “Management Reporting on Internal Control Over Financial Reporting”.

This is the first guidance from the SEC directed specifically toward management, and intended to be applied in context with the newly released draft auditing standard (AS5) published by the PCAOB this week.

[3] Inside Sarbanes-Oxlex:SEC Publishes Guidance to Management

Article printed from SOX Center: http://www.sox-center.com

URL to article: http://www.sox-center.com/2006/12/22/sec-publishes-guidance-to-management/

URLs in this post:
[1] Internal Control Reporting Provisions: http://www.sec.gov/spotlight/soxcomp.htm
[2] “Management Reporting on Internal Control Over Financial Reporting”: http://www.sec.gov/rules/proposed/2006/33-8762.pdf
[3] Inside Sarbanes-Oxlex:SEC Publishes Guidance to Management: http://www.insidesarbanesoxley.com/2006/12/sec-publishes-guidance-to-management.
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