This section of Protiviti's "Guide to The Sarbanes-Oxley Act" addresses common questions focused on U.S. and foreign nonaccelerated filers and foreign locations. Topics covered are: Is Section 404 applied differently to smaller companies? Based on experiences to date by U.S. and foreign filers, what are the lessons for companies who have just begun their compliance efforts? And, when evaluating the severity of control deficiencies, how do foreign private issuers apply the reference to “interim financial statements” included in the definition of a material weakness?