Based on recent remarks from SEC Chair Cox, it might be. As I discuss here, that may not be such a bad thing if it leads to more meaningful change, including reducing the excessive burdens of SOX 404 internal controls reporting for all firms.
Is the SOX small firm exemption doomed?
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| Isaac Gorodetski Project Manager, Center for Legal Policy at the Manhattan Institute igorodetski@manhattan-institute.org |
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| Laura Eyi Press Officer, Manhattan Institute leyi@manhattan-institute.org |



