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Is the SOX small firm exemption doomed?

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.



Rafael Mangual
Project Manager,
Legal Policy

Katherine Lazarski
Manhattan Institute


Published by the Manhattan Institute

The Manhattan Insitute's Center for Legal Policy.