SOX 404 Readiness Assistance

View this page in: Français

If you manage an affected company, you should be working closely with an external auditor to prepare for the new reporting requirements

Section 404 will affect foreign private issuers and may affect Canadian inbound subsidiaries of SEC registrants.

359 KB Sarbanes-Oxley Section 404: A Toolkit for Management and Auditors — Volume 2
The attached document provides an overview of the role of the Public Company Accounting Oversight Board (PCAOB), a definition of internal control deficiencies, and the proposed standards for management and auditor responsibilities, and documentation requirements.

Contact a professional in your area to discuss your audit and assurance concerns.


Contact
Local Contacts »

© 2005-2008 PricewaterhouseCoopers LLP. All rights reserved. "PricewaterhouseCoopers" refers to PricewaterhouseCoopers LLP, an Ontario limited liability partnership, or, as the context requires, the PricewaterhouseCoopers global network or other member firms of the network, each of which is a separate and independent legal entity. *connectedthinking is a trademark of PricewaterhouseCoopers LLP (US).
Accessibility information Skip navigation Countries online