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Section 404 Public Comment

Akin Gump Strauss Hauer & Feld LLP

SEC Proposal Would Relax ICFR Auditor Attestation Requirement for Certain Smaller Reporting Companies

In an effort to reduce compliance costs for public companies, the Securities and Exchange Commission (SEC) proposed amendments on May 9, 2019, that, in part, relax the requirement for certain “smaller reporting companies”...more

White & Case LLP

SEC Continues on the Path of Simplifying Public Company Requirements

White & Case LLP on

New Proposed Rules Aim to Eliminate Auditor's Attestation Requirement on Internal Controls under SOX 404(b) for Smaller Reporting Companies with less than $100 million in Revenues - On May 9, 2019, the SEC proposed...more

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