The Center for Audit Quality has advice for smaller public companies that will soon have to implement Section 404(a) of the Sarbanes-Oxley Act.

The Securities and Exchange Commission has been delaying the SOX 404 requirements for smaller public companies, also known as non-accelerated filers. Under SEC Release No. 33-8760, non-accelerated filers are required to furnish the SEC with management's report on internal control over financial reporting when they file an annual report for the first fiscal year ending on or after Dec. 15, 2007.

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