Ongoing Quarterly Certifications 596

  • Now that our Firm has completed their annual certifications, we need to develop a new quarterly assertion/certification that all of our process owners sign off on… has anyone already researched the specific requirements for these ongoing quarterly certifications? Note that I’m talking 404 here, not 302.

  • 404 is an annual requirement. That doesn’t stop you doing anything quarterly but you don’t require it.

  • also see the discussion ‘How deep does quarterly testing have to be?’ in
    The Sarbanes Oxley Act Forum Index -> Sarbanes-Oxley: Audit Issues

Log in to reply