Corporate
Aug. 4, 2006
Small Public Companies Should Not Delay the Implementation of Internal Controls Plans
Focus Column - As a result of the passage of Section 404 of the Sarbanes-Oxley Act in July 2002, chief executive officers and chief financial officers of public companies are required to certify that their company's internal financial controls are effective in providing reasonable assurance that transactions are properly authorized and recorded according to applicable accounting rules and that assets are safeguarded from unauthorized use.
By Joseph G. Martinez and Steven Adler
As a result of the passage of Section 404 of the Sarbanes-Oxley Act in July 2002, chief executive officers and chief financial officers of public companies are required to certify that their company's internal financial controls are effective in providing reasonable assurance that transactions are properly authorized and recorded according to applicable accounting rules and that assets are s...
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