SOX 404 definition

SOX 404. Shall have the meaning set forth in Section 24.1 (Financial Compliance).
Sample 1Sample 2Sample 3
SOX 404 has the meaning set forth in Section 23.1 (Financial Compliance).
Sample 1Sample 2Sample 3
SOX 404. Has the meaning set forth in Section 14 (Financial Compliance) of this Agreement. State: Has the meaning set forth in Section 12(e) (Seller As An Agency of the State).
Sample 1Sample 2Sample 3

Examples of SOX 404 in a sentence

  • The findings suggest that auditor’s SOX 404 reports may not be very effective for signaling the quality of internal control over financial reporting or the auditor’s ability to compensate for weak internal control, which is a hallmark of the audit risk model.Regulatory Reviews of Audit Firms Perhaps the most direct outcomes of audit quality are the results of regulatory reviews of audit firms.

  • For a sample of financial statement restatements (i.e., firms had a material weakness at the time of the misstatement), they find a large number of material weaknesses are unreported in a timely manner (i.e., only 32.4 percent of firms receive an adverse SOX 404 report) and that the proportion has declined over time.

  • SOX 404 requires us to assess the effectiveness of our internal controls over financial reporting annually, and obtain an opinion on these controls from our Independent Registered Public Accounting Firm.

  • While relatively little research has been performed to date, Rice and Weber (2012) provide some empirical evidence on the effectiveness of SOX 404 reports.

  • Such information includes undisclosed audit information such as materiality, independence, significant audit risks, and the audit partner’s name.In addition, the accuracy of auditors’ SOX 404 reports also can signal audit quality.

  • We focus on the bunching period of 2003 to 2007 to identify the combined value of SOX 404 internal control exemption plus delayed filing of 10-Ks and 10-Qs. Our non-bunching period is 1994 to 2002.Last, we analyze firms’ bunching around the $700m threshold for Emerging Growth Company status.

  • The Company follows Sarbanes-Oxley (SOX) 404 and other applicable requirements with respect to our income tax and indirect tax processes.

  • Later that day, the Company issued a press release that claimed the terminationwas the result of [Ernst & Young] entering into a SOX 404 service agreement including performing the test of the Company‘s internal controls from 2008 through 2010.

  • The Committee was informed of the internal testing plan of the Company with respect to year 2020, and of its scope for fiscal year 2021 in accordance with the SOX 404 regulation.

  • Critique the statements below from the Chief Financial Officer of ABC with regard to best practices for adherence to SOX 404: A.


More Definitions of SOX 404

SOX 404 is defined in Section 19.11(a) below.
Sample 1Sample 2
SOX 404. Shall have the meaning set forth in Section 3.2(I)(1) (Financial Compliance).
Sample 1Sample 2
SOX 404 shall have the meaning assigned to such term in Section 8.
Sample 1Sample 2
SOX 404 has the meaning set forth in Section 17.10(A) (Financial Compliance).
Sample 1

Related to SOX 404

  • Section 404 Report means management’s report on “internal control over financial reporting” as defined by the SEC and the related attestation report of the independent certified public accountant as described in Section 3(A)(1).

  • GLJ Report means the independent engineering reserves evaluation of certain oil, NGL and natural gas interests of the Company prepared by GLJ dated February 11, 2022 and effective December 31, 2021.

  • Monitoring and reporting requirements means one or more of

  • Officer’s Compliance Certificate means a certificate of the chief financial officer or the treasurer of the Borrower substantially in the form attached as Exhibit F.

  • Broad-Based Black Economic Empower-ment Act means the Broad-Based Black Economic Empowerment Act, 2003 (Act No. 53 of 2003);

  • Compliance Report means, as applicable in relation to the test being conducted, a report containing the results of the Compliance Tests carried out by State Street.

  • Broad-Based Black Economic Empowerment Act means the Broad-Based Black Economic Empowerment Act, 2003 (Act No. 53 of 2003);

  • SOX means the Xxxxxxxx-Xxxxx Act of 2002, as amended.

  • MI Report means a report containing Management Information submitted to the Authority in accordance with Framework Schedule 8 (Management Information);

  • Financial Monitoring Report or “FMR” means each report prepared in accordance with Section 4.02 of this Agreement;

  • Compliance account means a NOx allowance tracking system account, established by the U.S. EPA for a NOx budget unit under section 10 of this rule, in which the NOx allowance allocations for the unit are initially recorded and in which are held NOx allowances available for use by the unit for an ozone control period for the purpose of meeting the unit’s NOx budget emissions limitation.

  • ESDM Report means the Emission Summary and Dispersion Modelling Report, dated June 12, 2009, prepared in accordance with the Procedure Document by Golder Associated Ltd. and submitted in support of the application, and includes any amendments to the ESDM Report listed in Schedule A and all up-dated ESDM Reports prepared as required by the Documentation Requirements conditions of this Certificate.

  • Reporting Requirements As defined in Section 11.12.

  • Compliance Department means the Chief Compliance Officer of Federated and those other individuals designated by him or her as responsible for implementing this Code and the Associated Procedures.

  • Tax Compliance Certificate as defined in Section 5.9.2(b)(iii).

  • Environmental Compliance Reserve means any reserve which the Agent establishes in its reasonable discretion after prior written notice to the Borrower from time to time for amounts that are reasonably likely to be expended by the Borrower in order for the Borrower and its operations and property (a) to comply with any notice from a Governmental Authority asserting material non-compliance with Environmental Laws, or (b) to correct any such material non-compliance identified in a report delivered to the Agent and the Lenders pursuant to Section 7.7.

  • Statement of Compliance means the statement forming part of a Tender indicating the Bidders compliance with the Specification.

  • Compliance certification means a submission to the department or the U.S. EPA, as appropriate, that is required under section 8 of this rule to report a NOx budget source’s or a NOx budget unit’s compliance or noncompliance with this rule and that is signed by the NOx authorized account representative in accordance with section 6 of this rule.

  • Compliance Forester means the DNR staff person(s) identified in the Pre-Work Conference who perform the compliance inspections, approve Work, recommend payment to the Contract Manager, and manage the Work Schedule.

  • Compliance Certificate means a certificate substantially in the form of Exhibit D.

  • Rapidly report means within 72 hours of discovery of any cyber incident.

  • Safety compliance facility means a licensee that is a commercial entity that receives marihuana from a marihuana facility or registered primary caregiver, tests it for contaminants and for tetrahydrocannabinol and other cannabinoids, returns the test results, and may return the marihuana to the marihuana facility.

  • U.S. Tax Compliance Certificate has the meaning specified in Section 3.01(e)(ii)(B)(III).

  • Trading Compliance Policy means the written policy of the Company pertaining to the purchase, sale, transfer or other disposition of the Company’s equity securities by Directors, Officers, Employees or other service providers who may possess material, nonpublic information regarding the Company or its securities.