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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
rmangual@manhattan-institute.org

Katherine Lazarski
Manhattan Institute
klazarski@manhattan-institute.org

 

Published by the Manhattan Institute

The Manhattan Insitute's Center for Legal Policy.