 | Michael Constas, Richard D. Harroch - 1983 - 946 lapas
...the PROGRAM, if less), provided that the only audited balance sheet that shall be required shall be as of the end of the most recent fiscal year of the PROGRAM. When a PROGRAM has operated less than one fiscal year, AUDITED FINANCIAL STATEMENTS are not... | |
 | United States - 2003 - 946 lapas
...maintaining an adequate internal control structure and procedures for financial reporting; and (2) contain an assessment, as of the end of the most recent...procedures of the issuer for financial reporting. (b) INTERNAL CONTROL EVALUATION AND REPORTING.— With respect to the internal control assessment required... | |
 | United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs - 2003 - 718 lapas
...maintaining an adequate internal control structure and procedures for financial reporting; and (2) contain an assessment, as of the end of the most recent...procedures of the issuer for financial reporting. (b) INTERNAL CONTROL EVALUATION AND REPORTING. — With respect to the internal control assessment... | |
 | Robert R. Moeller - 2004 - 336 lapas
...establishing and maintaining an adequate internal control structure and procedures for financial reporting 2. Contain an assessment, as of the end of the most recent...and procedures of the issuer for financial reporting In addition, the public accounting firm, external auditors, that issued the supporting audit report... | |
 | Kenneth E. Spence - 2004 - 182 lapas
...and maintaining an adequate internal control structure and procedures for financial reporting. "2. contain an assessment, as of the end of the most recent...structure and procedures of the issuer for financial reporting."5 See Chapter 2 for more information about Sarbanes-Oxley. Directors' duty of care Business... | |
 | Dennis Campbell - 2003 - 466 lapas
...establishing and maintaining an internal control structure and financial reporting procedures. The report must contain an assessment, as of the end of the most recent fiscal year, of the effectiveness of the internal control structure and financial reporting procedures of the issuer for... | |
 | Robert R. Moeller - 2005 - 816 lapas
...establishing and maintaining an adequate internal control structure and procedures for financial reporting 2. Contain an assessment, as of the end of the most recent...and procedures of the issuer for financial reporting In addition, the public accounting firm that issued the supporting audit report is required to audit... | |
 | C. Gregory Rogers - 2005 - 407 lapas
...maintaining an adequate internal control structure and procedures for financial reporting; and include an assessment, as of the end of the most recent fiscal...procedures of the issuer for financial reporting. Sarbanes-Oxley further requires the public accounting firm that issues the audit report to attest to,... | |
 | Lawrence Bernstein, C. M. Yuhas - 2005 - 437 lapas
...for financial reporting; and (2) contain an assessment, as of the end of the issuer's fiscal year, of the effectiveness of the internal control structure...procedures of the issuer — for financial reporting. Each issuer's auditor shall attest to, and report on, the assessment made by the management of the... | |
 | Jae K. Shim, Joel G. Siegel - 2005 - 384 lapas
...procedures for financial reporting; and 2. Contain an assessment, as of the end of the issuer's fiscal year, of the effectiveness of the internal control structure...procedures of the issuer for financial reporting. Technologies That Can Assist with Compliance Much of compliance is a matter of putting rules in place... | |
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USC 78m or 78o(d)) to contain an internal control report, which shall — (1) state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting; and (2) contain an assessment,... 
