It’s not just Dodd-Frank that has been roundly disparaged in some quarters, SOX 404(b)—the requirement to have an auditor attestation and report on management’s assessment of internal control over ...

Faced with a tidal wave of complaints about high costs and implementation difficulties, federal regulators say they will consider modifying rules and auditing standards related to the Sarbanes-Oxley ...

Within one week of each other last month, Oracle and Microsoft released products that help companies meet Section 404 of the Act, which mandates that companies attest to the adequacy and efficiency of ...