Sarbanes-Oxley Section 404
A Guide for Small Business
July 14, 2017
For 2007 annual reports, smaller public companies need to assess their internal control over financial reporting.
It doesn't have to be a chore.
The links below are to each section of the brochure. For a printable version of the full brochure click the "Print version" link above.
- What Constitutes Effective Internal Controls?
- Beginning Your Evaluation
- What Kind of Records Do I Need?
- Other Sources of Guidance
Contacting the SEC
The SEC's Office of the Chief Accountant is happy to assist smaller companies with Section 404 questions. You can submit a question by email to firstname.lastname@example.org. We will study it and then set up a conference call with you to discuss it. More information on this can be found at: http://www.sec.gov/info/accountants/ocasubguidance.htm.
For help with other compliance issues of importance to smaller companies, visit the Division of Corporation Finance's Office of Small Business Policy website at http://www.sec.gov/smallbusiness.