[Anonymous]

For issuers, what is the auditor required to do – express an opinion on the effectiveness of internal control over financial reporting or express an opinion on the management’s assessment of effectiveness of internal control over financial reporting? My material is saying confusing things.

[SusanStudies]

SOX Section 404a: Requires managment to include its assessment of internal control in the annual report filed with the SEC.

SOX Section 404b: Requires the CPA firm to audit I/C and express an opinion on the effectiveness of I/C.

AUD: 07/11/11 - Passed
BEC: 08/27/11 - Passed
FAR: 01/17/12 - Passed
REG: 04/30/12; Re-take 7/16/12 - Passed

FINISHED!!!!!!!!

[Anonymous]

Thanks SusanStudies!

[Author]

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