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Ernst & Young's series of periodic updates on Section 404 provide timely insights about how companies are implementing Sarbanes-Oxley Section 404, the views from about 100 major businesses from a cross-section of industries and information gathered from hundreds of meetings that EY teams have had with global company executives.

US-listed FPIs must move quickly to enhance their approach to SOX Section 404 implementation

US-listed Foreign Private Issuers (FPIs), entering the first year of implementation for Sarbanes-Oxley Section 404, can learn from the experiences of FPIs that have already conducted full-scale pilots, as well as accelerated filers, according to Ernst & Young’s new survey. However, they must move quickly to understand the challenges and adapt their strategies accordingly.
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Emerging Trends in Internal Controls
Fourth Survey and Industry Insights (September 2005)

Ernst & Young’s 4th survey on “Emerging Trends in Internal Controls” provides valuable insights and assistance to companies with a wide range of revenues, industry focus and Section 404 implementation status. The survey summarizes the experiences of 255 companies that have implemented internal controls procedures to comply with Section 404 of the Sarbanes-Oxley Act.
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