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SEC, PCAOB Plan Roundtable on Sec. 404

SEC, PCAOB Plan Roundtable on Sec. 404

by Rick Turoczy on February 17, 2006

The Securities and Exchange Commission and the Public Company Accounting Oversight Board (PCAOB) have announced they will co-host a roundtable discussion on May 10 to discuss second-year experiences of implementing the reporting and auditing requirements of Section 404 of the Sarbanes-Oxley Act. Section 404 deals specifically with a company’s internal controls over financial reporting.

The roundtable participants will include issuers, auditors, investors, and other interested parties, according to the joint announcement. This is the SEC’s second roundtable on the topic. “Last spring’s informative roundtable resulted in valuable guidance,” said SEC chairman Christopher Cox. The opinions and facts gleaned from the discussion will help the regulators develop policies to improve the reliability of financial statements, he noted.

SEC, PCAOB Plan Roundtable on Sec. 404

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