The ostensible purpose of the June 2011 MOU was to enhance environmental review coordination between the agencies for pending Section 404
permit applications for Appalachian surface coal mining activities.
While a number of companies' risk management departments weren't inclined to see their role as one in which they were required to "police" financial statements, Section 404
, a passage only four paragraphs long, appears to have had a big impact.
During a recent two-part webcast sponsored by the 404
Institute on "Enabling Section 404
Compliance," Brian Reilly, chief auditor for St.
2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements, provides guidance for a section 404
As part of the internal process of ensuring compliance with the company-level control aspects of section 404
, CPAs can recommend companies follow six steps.
Regardless of 404
compliance, what shareholders will be crying about is the diminishing rate of return, predicted Patrick Murray, chairman of Dresser.
Our new 404
and 604 devices are the first in our Generation 4 line-up to hit the market, and we're thrilled to introduce consumers to an entirely new, easy and exciting product line from ARCHOS," said Henri Crohas, ARCHOS founder and chief executive officer.
Currently, a majority of the five SEC commissioners do not support 404
exemptions to the extent provided in the recommendations.
Securities and Exchange Commission Chairman Bill Donaldson, who already has extended the deadline for smaller companies, has to send a clear and early signal: The feds are not going to rake CEOs over the coals on Section 404
Sounds like an old story, but there's a new twist: Section 404
, Sarbanes-Oxley's guidance for managing internal controls, is fueling the fire.
compliance after the initial filing requirement.
deduction-timing rule to nonindividual independent contractors is often overlooked.
The five new ARCHOS products provide ultra portability with the ARCHOS 404
Camcorder, extreme capacity in the 160GB ARCHOS 504, and the latest technologies with the ARCHOS 604 and 604 Wi-Fi.
The good news: Since January 2004, FEI has been monitoring the costs incurred by member companies to comply with Section 404
of the Sarbanes-Oxley Act of 2002, and these costs seem to have finally stabilized.
IRC section 404
limits the amount of retirement plan contributions an employer can deduct.