Building Upon Section 404 Compliance: Moving Beyond Year One

First-year compliance with Sections 302 and 404 of The Sarbanes-Oxley Act of 2002 (SOX) has commanded the attention of CEOs and CFOs. In just a few months, many US accelerated filers will progress beyond “first-year through” compliance to ongoing annual compliance with these SOX sections. As they do so, many companies could face an even more challenging environment in future years.

In this issue, we outline imperative steps for certifying officers to take to demonstrate care in reinforcing the responsibility and accountability of process owners, and in supporting these owners in their respective roles.