Section 404 of the Sarbanes- Oxley Act poses a threat to U.S. jobs Free Essay, Term Paper and Book Report
Section 404 of the Sarbanes- Oxley Act poses a threat to U.S. jobs
Section 404 of the Sarbanes- Oxley act is a huge negative and needs to be repealed or modified because it is a threat to US jobs. Requirements of section 404 are to include in the annual report on internal control the following: identification of internal control framework, management’s responsibility for internal control over financial reporting, management’s conclusion about effectiveness of internal controls over financial reporting at year end including disclosure of any material weaknesses, and independent public accountant attestation. Also section 404 requires management to assess the effectiveness of its internal controls over financial reporting. As a result of compliance to these requirements companies are crowding out key managerial activities and research and development investments which in turn produce a threat to the job force.
Additionally U.S. companies now are going overseas to help them find solutions to develop and implement our own corporate internal best practices. Reportedly, offshore co......
Word Count: 2014
Page Count: 8 (250 words a page / double spaced)
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