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- Title
Ask FERF (financial executives research foundation) About … COSO Resources.
- Authors
Sinnett, William M.
- Abstract
This article reports that the U.S. Securities and Exchange Commission (SEC) has responded to Section 404 of the Sarbanes-Oxley Act with a proposed rule that refers to the Committee of Sponsoring Organizations (COSO) framework. The author notes many companies wanted further information on COSO so the author provides some in this article. The organization was formed in 1985 as an alliance of five professional organizations to create a single voice in the financial community on issues related to the problem of fraudulent financial reporting. Its stated mission is to improve the quality of financial reporting through business ethics, effective internal controls and corporate governance.
- Subjects
UNITED States; FINANCIAL disclosure laws; AUDITING of corporations; CORRUPT practices in accounting; DISCLOSURE laws; UNITED States. Sarbanes-Oxley Act of 2002; UNITED States. Securities &; Exchange Commission; CORPORATIONS; FINANCIAL statement laws; ORGANIZATIONAL transparency; CORPORATE accounting laws; ACCOUNTING ethics
- Publication
Financial Executive, 2003, Vol 19, Issue 5, p62
- ISSN
0895-4186
- Publication type
Article