An investigation into how Sarbanes-Oxley's Section 404 will effect IR
Until now, Section 404 has been a headache for corporate secretaries and financial controllers, with many IROs sitting on the sidelines of the process. Under the rule, companies must certify internal controls and report any deficiencies or material weaknesses within 75 days of their year-end.Many US-listed companies have had to report in line with Section 404 in their 10Ks for the first time this reporting period. And there is much speculation about how the market will react to the reporting
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