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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.

Other Sources of Guidance

The SEC has published many other sources of useful guidance that can help smaller companies perform the management assessment of internal controls under Sarbanes-Oxley Section 404. You should start with the SEC's website at Other good sources are:

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