U.S. Securities & Exchange Commission
SEC Seal
Home | Previous Page
U.S. Securities and Exchange Commission

2004 SEC Government-Business Forum
on Small Business Capital Formation

Discussion Materials*

Table of Contents

Materials Related to First Roundtable Discussion: Developments in Auditing Rules and Their Impact on Smaller Public Companies

  1. Financial Executives International, Special Survey on Sarbanes-Oxley Section 404 Implementation Executive Summary (July 2004)
  2. Lawrence R. Moreau, Section 404 Overview for Small Businesses (non-accelerated filers) (Sept. 20, 2004)

Materials Related to Second Roundtable Discussion: Current Challenges to Smaller Companies Under Disclosure and Corporate Governance Rules

  1. Hugh H. Makens, Capital Formation, Making Finders Viable (Sept. 20, 2004)
  2. Marc Morgenstern & Peter Nealis, The Impact of Sarbanes-Oxley on Mid-Cap Issuers (2004)
  3. Marc Morgenstern & Peter Nealis, Going Private: A Reasoned Response to Sarbanes-Oxley? (2004)

* The views and statements contained in these materials belong to the authors alone and do not necessarily represent the views of the Securities and Exchange Commission, any other government agency or any government department, division or official.



Modified: 09/16/2004