The Securities and Exchange Commission announced on Feb. 7 that it would host a roundtable on Section 404 of the Sarbanes-Oxley Act, solicit feedback on implementation challenges, and consider a further delay for small companies and foreign issuers.
The roundtable, which will include representatives from public companies, auditors, and other parties—including the Public Company Accounting Oversight Board—is tentatively scheduled for April 2005.
