At long last, the much-anticipated guidance on how small companies should implement an effective internal control framework over financial reporting and other risks is ready for public consumption.
The Committee of Sponsoring Organizations plans to release the guidance today, complete with a Webcast to review the document’s main points. Companies have been waiting since last year for COSO to unveil its final guidance, considered a key tool to help small businesses confront the compliance challenges of Sarbanes-Oxley.
