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New SEC Guidance and PCAOB Auditing Standard No. 5 Provide Clarity on SOX Section 404

17 September 2007

Bloomberg Law Reports-Securities Law
The article discusses the recent Securities and Exchange Commission (SOX) guidance and the Auditing Standard No. 5 adopted by the Public Company Accounting Oversight Board (PCAOB) both of which should reduce SOX Section 404 compliance responsibilities.


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