Comments about proposed changes to the controversial Sarbanes-Oxley law rolled in for a final day Monday, as debate about how best to implement it continued.

Monday marked the closing of the comment period for rules proposed in December by the Securities and Exchange Commission and the Public Company Accounting Oversight Board that aim to streamline Section 404 of the 2002 corporate-governance law. The section requires both management and outside auditors to sign off on a company’s internal financial controls.

But some commentators said the auditing provision could be tweaked even further.

“The rules and standards related to the implementation of Section 404 of the act still require significant attention,” said Grace Hinchman, senior vice president of government affairs for Financial Executives International, in a statement. The group is suggesting changes including allowing for “rotational” testing of controls that have operated effectively in the past.

[1] MarketWatch: Further tweaks urged for Sarbanes-Oxley