KPMG is looking for participants for the second annual Section 404 Benchmark Survey run under the firm's 404 Institute.

The survey is searching for anyone involved in their organization's compliance efforts -- regardless of their role in managing the process, working as a member of the compliance team, or participating in corporate governance -- to share their experiences as to how much improvement has been made during the second year of implementing the internal controls provisions of the Sarbanes-Oxley Act.

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