SOX 404 disclosures: A 19-year review
Explore two decades of insights into SOX 404 disclosures and learn how internal control assessments have evolved to shape financial reporting integrity.
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Understand the impact of SOX 404 on financial reporting
This comprehensive report offers a detailed look into 19 years of SOX 404 disclosures, focusing on internal controls over financial reporting (ICFR) assessments. It highlights key trends, regulatory developments and the increasing role of technology in financial compliance. Gain insights into how organizations have adapted to SOX 404 requirements and the significant role these assessments play in maintaining financial reporting accuracy and transparency.
Why you need this report
Discover how SOX 404 disclosures impact financial reporting and what trends have emerged over the past two decades.
Adverse disclosure trends
Explore how adverse ICFR disclosures have fluctuated, with significant increases in recent years, particularly among SPACs.
Technology’s role in ICFR
Learn how information technology issues have become the top factor contributing to adverse auditor attestations for the first time in five years.
Key regulatory shifts
Understand how amendments to the SEC's accelerated filer definitions have impacted ICFR reporting and audit requirements.
Industry-specific insights
See how different industries, such as finance and manufacturing, are handling adverse ICFR disclosures and internal control challenges.