SOX 404 (Section 404 of the Sarbanes-Oxley Act of 2002) requires companies to annually review and disclose the effectiveness of their internal controls over financial reporting (ICFR). An adverse ICFR disclosure is filed when ICFR is found to be ineffective … Continue reading
Monthly Archives: September 2023
Auditor Changes Roundup: Q2 2023
Cohen & Company was the leader in net SEC audit client gains for a second consecutive quarter in 2023. After gaining a net of ten clients in Q1, Cohen & Co added an additional nine clients overall in Q2 2023. … Continue reading