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All Tags » Sarbanes-Oxley » fraud preventio... » Section 404 (RSS)
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By Dmitri D. Shiry, CPA
Section 404 of the Sarbanes-Oxley Act was designed to have a long life. Like anything with an extended life cycle, it seems the regulation is growing and maturing with age. Auditing Standard No. 5 (AS 5), a new rule from the PCAOB, may change how Section 404 is perceived by corporate America and acted upon by management ...
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