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Sarbanes-Oxley Section 404
A Guide for Small Business

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 on the right.

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 We will study it and then set up a conference call with you to discuss it. More information on this can be found at:

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

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Modified: 03/10/2017