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SARBANES-OXLEY Overview
The Sarbanes-Oxley Act of 2002 includes provisions addressing audits, financial reporting and disclosure, conflicts of interest, and corporate governance at public companies. The Act provides tough new tools to expose and punish acts of corporate corruption, promote greater accountability by financial auditors, and protect small investors and pension holders. Section 404 of the Sarbanes-Oxley Act requires public companies to include, with their annual report to the SEC, a separate report on the assessment of the effectiveness of the entity’s internal controls which the entity’s external auditors must attest to and report on. |
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Hawaii Sarbanes Oxley SOX 404
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