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Tax and SOX 404

This is the first of a series of articles in which Richard Hall and Stephen Callahan of KPMG Tax Investigations will address reporting for tax in the context of Section 404 of the Sarbanes-Oxley Act

 
This is the first of a series of articles in which Richard Hall and Stephen Callahan of KPMG Tax Investigations will address reporting for tax in the context of Section 404 of the Sarbanes-Oxley Act
 
The Sarbanes-Oxley Act was passed in the United States in 2002 as a response to a series of accounting and business scandals. There was concern that investors in the capital markets were losing confidence in the quality of both corporate governance and corporate reporting; consequently there was a threat to the effective operation of the markets.
 
A number of criminal prosecutions were...

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