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Diane Publishing Books
Internal Controls: SEC Should Consider Requiring Companies to Disclose Whether They Obtained an Auditor Attestation
A. Nicole Clowers (au)
Section 404(b) of the Sarbanes-Oxley Act requires a public company to have its independent auditor attest to and report on managementäó»s internal control over financial reporting (known as the auditor attestation requirement). In July 2010, the Dodd-Frank Wall Street Reform and Consumer Protection Act exempted companies with less than $75 million in public float from the auditor attestation requirement. The act mandated a report that examines the impact of the permanent exemption on the quality of financial reporting by small public companies and on investors. This report discusses (1) how the number of financial statement restatements compares between exempt and nonexempt companies (i.e., those with $75 million or more in public float); (2) the costs and benefits of complying with the attestation requirement; and (3) what is known about the extent to which investor confidence is affected by compliance with the auditor attestation requirement. Tables and figures. This is a print on demand report.
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Natural Beauty Care with Flowers & Plants: A Magna Colour Guide
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