North American accounting firms are 404-focused while the UK's emphasis is on narrative reporting
Canadian 404While debate over Sarbanes-Oxley Section 404 rages in the US, Canadian companies are preparing for their own version of internal controls certification. But Canadian regulators have looked at some of the most contentious issues in the US and followed a different path, explains KPMG’s Rob Brouwer. ‘In the US, public companies over a certain size that are already subject to Section 404 have to certify their internal controls’ effectiveness and design,’ Brouwer explains.‘In
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