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SEC Publishes Guidance to Management

SEC Publishes Guidance to Management

by Toby Lucich on December 22, 2006

On the SEC site, see spotlight on Internal Control Reporting Provisions, which includes the SEC’s proposed guidance, “Management Reporting on Internal Control Over Financial Reporting“.

This is the first guidance from the SEC directed specifically toward management, and intended to be applied in context with the newly released draft auditing standard (AS5) published by the PCAOB this week.

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