Get in front of it while you can. That’s the message from experts regarding the disclosures of potential adverse opinions stemming from Section 404 of The Sarbanes-Oxley Act of 2002.
As we covered last week in our analysis of internal control disclosures made during the month of January 2005 (see box at right), companies are beginning to disclose that they have been informed by their auditors that they might fail their internal control assessments.
