Examining the Differences Between SOX 404a and 404b

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Understanding which statute your company falls within is important as a significant impact on the level of effort management and the external auditor must incur to comply.

On this episode of the Risk & Accounting Advisory’s Risk in Review podcast, we honor the 20th anniversary of the Sarbanes-Oxley Act (“SOX”) and explore the differences between SOX 404a and 404b, outline the nuances and exceptions for companies to comply with the second year 404b attestation requirements, as well as examine 404a through management’s perspective. Finally, our SOX leaders touch on IT general controls and companies involved in a SPAC deal and the distinctions relating to this unique situation.

For more information on the SOX 404 a or 404b approaches, visit cbh.com/risk and also check out our published articles on the 2022 Sarbanes-Oxley SOX Compliance Considerations for Public CompaniesFiling Status and ICFR Compliance Considerations for SPAC and IPO Transactions and the Are You Ready For Enhanced Cybersecurity SEC Reporting Requirements?  Podcast.

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