Yesterday the U.S. Securities and Exchange Commission (SEC) approved new guidance documents for SOX Section 404 compliance, modernization of smaller company capital — raising and disclosure requirements, and voted to adopt final rules to implement the Credit Rating Agency Reform Act of 2006.
Financial Executives International (FEI) has a nice write-up about these changes.
Tags: awareness and training, corporate governance, credit reporting, FEI, Information Security, IT compliance, privacy, Sarbanes Oxley, Section 404, SOX