Securities Law Prof Blog

Editor: Eric C. Chaffee
Univ. of Toledo College of Law

Thursday, March 29, 2007

SEC Open Meeting on Proposed 404 Auditing Standard

The Securities and Exchange Commission announced it will hold an open meeting on April 4, 2007, to discuss the Public Company Accounting Oversight Board’s (PCAOB) proposed auditing standard for Section 404 of the Sarbanes-Oxley Act and the coordination of that proposed standard with the Commission’s related pending proposal to provide guidance for management of public companies implementing Section 404. Both proposals were published for public comment in December 2006, and the comment periods for both proposals ended on Feb. 26, 2007.

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