Jackson, was whether application by the Corps and EPA of certain "enhanced coordination" requirements for mountaintop coal mining 404
permit applications exceeded EPA's statutory authority and whether use of these procedures without notice and comment violated the Administrative Procedures Act (APA).
One survey respondent, cited by Bradford, wrote, "Sox 404
is about controls over amounts going into the financial statements.
A key issue to consider when choosing a software vendor is the provider's knowledge of Section 404
and how it views future needs for meeting evolving compliance requirements.
The SEC required companies with market capitalization equal to or greater than $75 million (accelerated filers) to comply with section 404
for fiscal years ending after November 15, 2004 (see "The Value Proposition," JofA, Sep.
Many organizations are now turning to the more complex, and costly, effort to document their internal controls in accord with Section 404
We envision that the 404
Institute's mission of facilitating dialogue among key constituents will help drive the education and implementation of Section 404
," Flynn added.
compliance projects are intended to be comprehensive, they don't need to be overwhelming.
says senior management at public companies must
Some CEOs, like Ashe, believe that with the 404
compliance date having only just passed, it was still too soon to tally the costs and benefits, or to sort out the impact.
As a part of the new Generation 4 line, the ARCHOS 404
and 604 share a sleek metallic silver casing with new right-side button layout and graphical interface for simplified navigation and control.
However, should the SEC continue the 404
audit requirement, the committee recommends a more cost-effective auditing standard limited to an external audit of the design and implementation of internal controls.
The first moment of truth will come when we learn what percentage of companies have been able to win certification for Section 404
compliance, the last section of the law to be phased in.