The provisions of sections 302 and 404 of the Sarbanes-Oxley Act (as originally enacted) have proved especially troublesome for:

Question

Quizplus · Accepted Answer

Sections 302 and 404 of the Sarbanes-Oxley Act require public companies to establish and maintain internal control over financial reporting, which can be particularly burdensome for smaller companies with limited resources. Private universities, cities and municipalities, healthcare providers, and individual taxpayers are not directly impacted by these provisions.

The Provisions of Sections 302 and 404 of the Sarbanes-Oxley