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Auditor Attestation of Internal Control Over Financial Reporting: A Smaller Public Company Perspective
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Smaller public companies were required to comply with the management assertion requirement of Section 404 of the Sarbanes-Oxley Act for their annual report filings for fiscal years ended on or after December 15, 2007. These companies will be subject to the auditor attestation requirement of Section 404 for those annual reports filed for fiscal years ended on or after December 15, 2009. This paper explores considerations for smaller public companies as they prepare for their first auditor attestation of internal control over financial reporting.
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Read what Protiviti Managing Director Paresh Raghani has to say about SOX for smaller companies.
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