Auditing Cases 6th Edition by Mark Beasley,Frank Buckless,Steven Glover,Douglas Prawitt

Exercise 4

Conduct an Internet search to locate a copy of the Sarbanes-Oxley Act of 2002 and summarize the requirements of Section 406 of the Act. Then, search the SEC's website (www.sec.gov) to locate the SEC's Final Rule: "Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 [Release No. 33-8177]. Summarize the SEC's rule related to implementation of the Section 406 requirements.