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Articles and Editorials February 1, 2008 SEC Begins Small Business Costs and Benefits Study of Sarbanes-Oxley Act Section 404 U.S. Securities and Exchange Commission Washington, D.C., Feb. 1, 2008 - The Securities and Exchange Commission today announced that its professional staff has commenced a cost-benefit study of an upcoming auditor attestation requirement for smaller companies under Section 404(b) of the Sarbanes-Oxley Act of 2002. August 17, 2007 SarbOx Controversial, But Seen Doing The Job Investors Business Daily July 31, 2007 Five Years of SarbOx Financial Times June 13 , 2007 Making SOX Fit Smaller Outfits BusinessWeek.com May 23, 2007 SEC: Guidance Yes, Extension No CFO.com Important Links Regulatory Agencies The Public Company Accounting Oversight Board (PCAOB) is a private sector, non-profit corporation created by the Sarbanes-Oxley Act of 2002 to oversee the auditors of public companies, protect the interests of investors, and further the public interest in the preparation of informative, fair, and independent audit reports. The Securities and Exchange Commission (SEC) is a federal agency that maintains the integrity of securities markets in the United States. Guidance Auditing Standard 5 – as adopted by the PCAOB on May 24, 2007; final approval is pending by the SEC. New Guidance for Compliance with Section 404 of Sarbanes-Oxley – original draft from the SEC as released on December 15, 2006 and subsequently approved on May 23, 2007. Sarbanes-Oxley Act of 2002 Organizations American Institute of Certified Public Accountants (AICPA) Center for Public Company Audit Firms (CPCAF) Committee of Sponsoring Organizations of the Treadway Commission (COSO) Financial Accounting Standards Board (FASB) Financial Executives International (FEI) Information Systems Audit and Control Association (ISACA) Institute of Internal Auditors (IIA) Institute of Management Accountants (IMA) International Federation of Accountants IT Governance Institute (ITGI) Control Frameworks Control Objectives for Information and Related Technology (COBIT) is an IT governance framework developed by ISACA/ITGI. Enterprise Risk Management (ERM) Framework is a risk management and control framework developed by COSO. Publications CFO Magazine Compliance Week Information Systems Control Journal Internal Auditor Journal of Accountancy Strategic Finance	For more information contact CFO Strategies at: 858.492.8589 Upcoming Seminar: New SOX Guidance: Are You Ready? Wednesday, April 23, 2008 8:00am – 10:30am For more information contact Matt Stamper at 858-492-8589 x103 or mstamper@cfos.biz

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Articles and Editorials

February 1, 2008
SEC Begins Small Business Costs and Benefits Study of Sarbanes-Oxley Act Section 404
U.S. Securities and Exchange Commission
Washington, D.C., Feb. 1, 2008 - The Securities and Exchange Commission today announced that its professional staff has commenced a cost-benefit study of an upcoming auditor attestation requirement for smaller companies under Section 404(b) of the Sarbanes-Oxley Act of 2002.
August 17, 2007
SarbOx Controversial, But Seen Doing The Job
Investors Business Daily
July 31, 2007
Five Years of SarbOx
Financial Times
June 13 , 2007
Making SOX Fit Smaller Outfits
BusinessWeek.com
May 23, 2007
SEC: Guidance Yes, Extension No
CFO.com

Important Links

Regulatory Agencies

The Public Company Accounting Oversight Board (PCAOB) is a private sector, non-profit corporation created by the Sarbanes-Oxley Act of 2002 to oversee the auditors of public companies, protect the interests of investors, and further the public interest in the preparation of informative, fair, and independent audit reports.
The Securities and Exchange Commission (SEC) is a federal agency that maintains the integrity of securities markets in the United States.

Guidance

Auditing Standard 5 – as adopted by the PCAOB on May 24, 2007; final approval is pending by the SEC.
New Guidance for Compliance with Section 404 of Sarbanes-Oxley – original draft from the SEC as released on December 15, 2006 and subsequently approved on May 23, 2007.
Sarbanes-Oxley Act of 2002

Organizations

Control Frameworks

Control Objectives for Information and Related Technology (COBIT) is an IT governance framework developed by ISACA/ITGI.
Enterprise Risk Management (ERM) Framework is a risk management and control framework developed by COSO.

Publications

For more information
contact CFO Strategies
at: 858.492.8589

Upcoming Seminar:

New SOX Guidance:
Are You Ready?

Wednesday, April 23, 2008

8:00am – 10:30am

For more information
contact Matt Stamper at
858-492-8589 x103
or mstamper@cfos.biz