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Deciphering the Latest Financial Reporting Trends: Key Takeaways from the 2023 AICPA & CIMA SEC and PCAOB Conference
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Since its passage, many publicly traded companies and those considering initial public offerings have found it difficult to comply with the Sarbanes-Oxley Act of 2002 (SOX).
Compliance can be costly and time-consuming – to say nothing of the challenge of keeping up with regulatory changes and industry standards, and hiring, training and retaining employees with the skill sets to perform the work. Of the Act’s many sections, Section 404 – Management Assessment of Internal Controls – has caused businesses the most difficulty.
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