The Securities and Exchange Commission has established an advisory committee to gauge the impact of the Sarbanes-Oxley Act and other aspects of the federal securities laws on the nation's smaller public companies.
The SEC Advisory Committee on Smaller Public Companies will be charged with examining the impact of Sarbanes-Oxley in the following areas: the frameworks for internal control over financial reporting that apply to smaller public companies; methods for management's assessment of internal control; standards for auditing internal control; corporate disclosure and reporting requirements and federal corporate governance requirements; accounting standards and financial reporting requirements; and the process, requirements and exemptions related to securities offerings.
Register or login for access to this item and much more
All Accounting Today content is archived after seven days.
Community members receive:
- All recent and archived articles
- Conference offers and updates
- A full menu of enewsletter options
- Web seminars, white papers, ebooks
Already have an account? Log In
Don't have an account? Register for Free Unlimited Access