Sarbanes-Oxley Section 404: A Toolkit for Management and Auditors - Volume 2

The Public Company Accounting Oversight Board (PCAOB) was established by Congress under the Sarbanes-Oxley Act of 2002. The five-member Board has been given responsibility for overseeing the audit of public companies, including:

• Registration of public accounting firms;
• Establishing quality control, ethics, independence and other standards relating to public company audits;
• Conducting inspections, investigations and disciplinary proceedings of registered accounting firms; and
• Enforcing compliance with the Act.

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.

Sarbanes-Oxley Section 404: A Toolkit for Management and Auditors — Volume 2 (359 KB) Download the PDF publication.