Full Committee Hearing on Sarbanes-Oxley Section 404: Will the SEC's and PCAOB's New Standards Lower Compliance Costs for Small Companies?, Volume 4
U.S. Government Printing Office, 2007 - Auditing, Internal - 131 pages
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404 compliance accounting additional adopted allow already analysis annual answer approach assessment auditing standard auditors banks believe benefits Board burden capital markets Chairman Chairwoman ChairwomanVELAZQUEZ changes Commission Committee company's competitiveness complex compliance costs comply concerns Congress consider continue create critical delay effective effort evaluation Exchange experience fact filers financial reporting firms focus going guidance hearing impact implementation important improve independent inspections intended internal control investment investors issue June less look lower material million NASDAQ objective opportunity particularly PCAOB problems proposed protection question reasonable reduce reform regulations regulatory Regulatory Flexibility Act Representatives requirements result revised risk rules Sarbanes-Oxley scalable SEC and PCAOB SEC's Section 404 securities significant small business small companies smaller public companies statements Testimony testing Thank Velazquez venture