SEC Recommends Maintaining Existing Auditor Attestation Requirements for Certain Smaller Issuers | Practical Law
An update on the SEC's release of a study required by the Dodd-Frank Act on ways to reduce the burden on issuers with a market capitalization of between $75 million and $250 million of complying with Section 404(b) of Sarbanes-Oxley, which requires an auditor attestation of a company's internal control over financial reporting.