Many subscribers have been waiting to see what a Section 404 internal control report and the accompanying auditor attestation looks like. The wait is over. QUALCOMM, Inc. is a company involved in developing Code Division Multiple Access (CDMA), which is one of the three technologies instrumental in digital wireless communication networks. With a September year-end, QUALCOMM has elected to early adopt Section 404. The company has incorporated the Section 404 reporting requirements in its 2004 10-K. Protiviti’s Jim DeLoach directs readers to some of the important items the 10-K.