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SEC issues new guidelines on 404

The US Securities and Exchange Commission (SEC) has approved a new set of guidelines for Sarbanes-Oxley Section 404 that offers a definition for material weakness and eliminates the requirement for auditors to attest to management process of evaluating internal controls. However, despite the requests from US congressmen, it has not extended the deadline of compliance for small companies - those with less than $75 million in market capitalisation.
The SEC says that the move eases implementati

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