Sarbanes-Oxley Section 404 Comparison Guide

This guide presents a side-by-side comparison of U.S. Sarbanes-Oxley (SOX) Section 404, C-SOX (Bill 198) in Canada, and J-SOX in Japan. There are key differences between U.S. SOX 404 and C-SOX in the areas of filing timelines, reporting requirements, internal controls and oversight. The SOX Section 404 comparison to J-SOX outlines the similarities and differences in their backgrounds, reporting requirements, internal control frameworks, evaluation approaches, scope of entities, scope of process, management reports, and audits.