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SOX Rollback Bill Detailed; SEC And Korea; XBRL

Melissa Klein Aguilar | May 31, 2006

On the heels of the Securities and Exchange Commission’s decision that all public companies will be subject to the standards of Section 404 of Sarbanes-Oxley, Congressional lawmakers responded with a legislative bill to make compliance with the internal controls reporting provision voluntary for some companies.


U.S. Rep. Tom Feeney, R-Fla., along with 16 co-sponsors, introduced HR 5405—the Competitive and Open Markets Protecting and Enhancing the Treatment of Entrepreneurs Act, known more simply as the COMPETE Act. The bill would amend Sarbanes-Oxley to allow companies to opt out of the requirements of Section 404 if they have a total market... To get the full story, subscribe now.