Non-accelerated filers may still be hoping for yet another delay in full compliance with Section 404 of Sarbanes-Oxley, but the wise ones should prepare for the inevitable now rather than risk incurring more audit costs later this year.

Non-accelerated filers may still be hoping for yet another delay in full compliance with Section 404 of Sarbanes-Oxley, but the wise ones should prepare for the inevitable now rather than risk incurring more audit costs later this year.