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Sarbanes-Oxley Section 404 and Its Administrative Legacy
The Business Lawyer, 2023-06, Vol.78 (3), p.741-764
[Peer Reviewed Journal]
COPYRIGHT 2023 American Bar Association ;Copyright American Bar Association Summer 2023 ;ISSN: 0007-6899 ;EISSN: 2164-1838
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Title:
Sarbanes-Oxley Section 404 and Its Administrative Legacy
Author:
Lee, Yoon-Ho Alex
Subjects:
Administrative discretion
;
Administrative procedure
;
Analysis
;
Anniversaries
;
Auditors
;
Commercial law
;
Compliance costs
;
Cost benefit analysis
;
Evaluation
;
Financial history
;
Financial reporting
;
First impression (Law)
;
Industrial efficiency
;
Internal control (Accounting)
;
Laws, regulations and rules
;
Legislation
;
Management
;
Provisions
;
Public notice (Law)
;
Regulation
;
Regulation of financial institutions
;
Regulatory agencies
;
Statutes
;
Wall Street Reform & Consumer Protection Act 2010-US
Is Part Of:
The Business Lawyer, 2023-06, Vol.78 (3), p.741-764
Description:
The passage of the Sarbanes-Oxley Act of 2002 was a watershed moment in U.S. financial history, and Section 404--which requires management assessment and auditor attestation of internal controls over financial reporting--is the most contested and expensive provision. This article reviews the administrative history of Section 404--namely, the experience of the U.S. Securities and Exchange Commission ("SEC") in implementing Section 404. Twenty years ago, when the SEC set out to implement Section 404 provisions as rules, the agency confronted a number of administrative questions of first impression, many of which were not fully appreciated until they surfaced again in subsequent statutes, such as the Dodd-Frank Act of 2010 and the JOBS Act of 2012. But it was the Sarbanes-Oxley Act--and Section 404 in particular--that really forced the agency to deliberate on thorny issues and prepared it for more storms to come. In this sense, Section 404 left behind an indelible administrative legacy and the SEC has become far more seasoned in dealing with mandated rulemakings, proceeding cautiously within its given parameters, considering costs and benefits of its rules and regulations, and understanding the dynamics of the notice-and-comment rulemaking process.
Publisher:
Chicago: American Bar Association
Language:
English
Identifier:
ISSN: 0007-6899
EISSN: 2164-1838
Source:
ProQuest Central
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