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Keywords: internal control attestation
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2021) 15 (2): A1–A8.
Published: 22 January 2021
...Amanda M. Convery; Carolyn B. Levine SUMMARY Responding to complaints that small issuers have disproportionately high costs that exceed the benefits of internal control attestation, the SEC has expanded size-based exemptions to SOX 404(b) since its initial adoption. Recent changes to the exemption...
