Corporate
Apr. 15, 2006
SEC Must Revise Its Rules on Section 404 Compliance for Smaller Concerns
Forum Column - By Hillel Cohn - Congress passed the Sarbanes-Oxley Act of 2002 in response to the perception that cases like Enron and WorldCom evidenced a widespread breakdown in corporate governance and controls. While Sarbanes-Oxley cont
By Hillel Cohn
Congress passed the Sarbanes-Oxley Act of 2002 in response to the perception that cases like Enron and WorldCom evidenced a widespread breakdown in corporate governance and controls. While Sarbanes-Oxley contained an assortment of remedies intended to enhance corporate accountability, the provision that has proved most controversial is Section 404.
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