Financial Executives Research Foundation, the research affiliate of Financial Executives International, has released two new reports on Sarbanes-Oxley compliance and management reports on internal controls.

"With the bulk of Section 404 implementation in place at many companies, we believe this is an important time to assess the progress made, and to look ahead at helpful business lessons we can apply to the future," said Colleen Cunningham, president and chief executive of FEI and FERF, in a statement. "The report identifies best practices for companies in 2006 and beyond."

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