SOX 404 Disclosures Have Had Their Ups and Downs

Disclosure requirements of Section 404 of the Sarbanes-Oxley Act (SOX 404) haven’t been the smoothest of regulatory sailings over the past 12 years, and a new report by research firm Audit Analytics makes that clear.

Indeed, SOX 404 Disclosures: A 12-Year Review refers to a comment by Public Company Accounting Oversight Board (PCAOB) member Jeanette Franzel last year that “we continue to see significant challenges with internal controls over financial reporting (ICFR) across the system.” Read more:


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