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Section 404 Revisited

Richard Hall, Tax Partner, and Stephen Callahan, Tax Director, KPMG continue their discussion of the significance for tax directors of section 404 of the Sarbanes Oxley Act

 
Richard Hall Tax Partner and Stephen Callahan Tax Director KPMG continue their discussion of the significance for tax directors of section 404 of the Sarbanes Oxley Act
 
In our earlier article which was published in the 12 January edition (Issue 723) of Tax Journal we discussed the background and basic principles behind compliance with the requirements of section 404 Sarbanes Oxley Act (SOX 404).
 
The issue has not gone away since then. Indeed in a speech to a tax audience in Washington in February Donald Nicolaisen the Chief Accountant of the SEC spelt it...

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