6. SOX and SEC Views 1371

SOX and SEC Views 1371

  • M

    All,
    A good document is available from the SEC website, ‘FINAL REPORT OF THE ADVISORY COMMITTEE ON SMALLER PUBLIC COMPANIES TO THE U.S. SECURITIES AND EXCHANGE COMMISSION’.
    URL:
    sec.gov/info/smallbus/acspc/acspc-finalreport_d.pdf
    The document focuses on the need to reassess SOX requirements imposed on smaller issuers. However, the document contains a lot of good information about the intent of SOX as it applies to all companies, the position of Congress and various groups, etc.
    In short, the document is a good read for anyone who is interested in understanding and implementing SOX, with particular emphasis on professionals working for smaller organizations.
    Also, many of the questions posted in this Forum for feedback and reply from the SOX community are either directly or indirectly discussed in the document.
    Regards,
    Milan

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