Services : Writing : Sarbanes-Oxley Documentation : Section 404

What You Need to Know About Section 404

Section 404 of the Sarbanes-Oxley Act (SOX) says that publicly traded companies must establish, document, and maintain internal controls and procedures for financial reporting. It also requires companies to check the effectiveness of internal controls and procedures for financial reporting.

In order to do this, companies must

• Document existing controls and procedures that relate to financial reporting.
• Test their effectiveness.
• Report on any gaps or poorly documented areas.

Additional Information

• How has ProEdit helped others meet Section 404 requirements?
• Complying with Section 404 of SOX
• Can ProEdit help us comply with Section 404 of SOX?

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