COSO SMALL BUSINESS GUIDANCE: Internal Control Over Financial Reporting – Guidance for Smaller Public Companies

Internal Control Over Financial Reporting – Guidance for Smaller Public Companies This small business guidance takes the concepts of the 1992 Internal Control – Integrated Framework and demonstrates their applicability for achieving the financial reporting objectives of smaller publicly traded companies.

SEC Offers Further Relief from Section 404 Compliance for Smaller Public Companies and Many Foreign Private Issuers, August 9, 2006

The Securities and Exchange Commission issued two releases to grant smaller public companies and many foreign private issuers further relief from compliance with the Sarbanes-Oxley Act of 2002, and specifically with Section 404 of the Act. The releases are discussed in a Flash Report, prepared by Protiviti.

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Alternatives Emerge For Options Valuation, by Compliance Week 

Tone at the Top, Walking the Walk, August 2006, by The IIA  (PDF)

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