Sarbanes Oxley Act Section 204

 

SEC. 204. AUDITOR REPORTS TO AUDIT COMMITTEES.
 
Section 10A of the Securities Exchange Act of 1934 (15 U.S.C.
78j–1), as amended by this Act, is amended by adding at the
end the following:
 
‘‘(k) REPORTS TO AUDIT COMMITTEES.—Each registered public
accounting firm that performs for any issuer any audit required
by this title shall timely report to the audit committee of the
issuer—
 
‘‘(1) all critical accounting policies and practices to be used;
 
‘‘(2) all alternative treatments of financial information
within generally accepted accounting principles that have been
discussed with management officials of the issuer, ramifications
of the use of such alternative disclosures and treatments, and
the treatment preferred by the registered public accounting
firm; and
 
‘‘(3) other material written communications between the
registered public accounting firm and the management of the
issuer, such as any management letter or schedule of
unadjusted differences.’’.
 

 

   

 

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