Category: Legal Law

Section 404 for the non-expedited filer

After several extensions, the Securities and Exchange Commission (the “SEC”) has finally set a compliance date for non-accelerated taxpayers with respect to Section 404 of the Sarbanes-Oxley Act of 2002 (“Sarbanes-Oxley”). What is needed? To comply with Section 404, two reports are required. One is prepared by company management and the other is prepared by […]

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