In an effort to aid smaller publicly traded businesses with internal controls compliance, the Committee of Sponsoring Organizations said that it would offer online guidance for internal controls assessment by the summer.

In conjunction with COSO, as well as the Advisory Committee of the Securities and Exchange Commission and the Public Company Accounting Oversight Board, Big Four firm PricewaterhouseCoopers will produce the guidance materials, which will be available for a fee. PwC partner Miles Everson will spearhead the effort.

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