SEC Publishes Its Guidance for Management on Evaluating Internal Controls (FSA, IIA, 2007) resource Articles OCEG Reviewed
The U.S. Securities and Exchange Commission (SEC) has published its interpretive guidance for management regarding their evaluation and assessment of internal control over financial reporting (ICFR).
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SEC, Definition of the Term Significant Deficiency - Final Rule (2007) resource Agency Guidances Member contributionOCEG Reviewed
On June 27, 2007, the Commission issued interpretive guidance and rule amendments to help public companies strengthen their evaluations and assessments of internal control over financial reporting (‘‘ICFR’’) while reducing unnecessary costs. The Interpretive Release provides guidance for management on how to conduct an evaluation of the effectiveness of a company’s ICFR under the Commission’s rules implementing Section 404 of the Sarbanes-Oxley Act of 2002.
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SEC Interpretation, Commission Guidance Regarding Management's Report on Internal Control Over Financial Reporting Under Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (June 27, 2007) resource Agency Guidances Member contributionOCEG Reviewed
The SEC is publishing this interpretive release to provide guidance for management regarding its evaluation and assessment of internal control over financial reporting.
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