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Time to reassess 404 compliance

Time to reassess 404 compliance

by Rick Turoczy on March 10, 2005

Dual-listed companies should take time to reassess their compliance programmes for section 404 of the Sarbanes-Oxley Act, experts have warned. The advice comes after the decision to extend the deadline for non-US companies by a further year.

Last week the US Securities and Exchange Commission, headed by William Donaldson, announced that companies registered with the body but listed in other countries now have until their financial year ending on or after 15 July 2006 to comply with section 404.

Time to reassess 404 compliance

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