AICPA Discussion

Go to the American Institute of Certified Public Accountants website to read about the Sarbanes-Oxley Act of 2002 (SOX).

Also, select Journal of Accountancy to read additional information on SOX. Read about Section 404, compare the requirements of Section 404, and respond to the Discussion topic. Feel free to include additional websites for this Discussion as well. Remember to cite all references used.

What does Section 404 require of management's internal control report? Research a public company and explain how management reports on internal control in order to meet the requirements of Section 404.

Be sure to check your Syllabus for Discussion participation requirements.