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SEC Poised to Expand Audit Attestation Exemption
For most public companies, an auditor’s attestation is required under Section 404(b) of the Sarbanes-Oxley Act of 2002. The Securities and Exchange Commission (SEC) is finalizing a rule that would exempt more than 500 additional companies from this requirement. Several large investor protection advocates have expressed opposition to the SEC’s action.The Power Behind a Segmented Income Statement
For lenders or other outsiders, a companywide income statement may be enough to evaluate your company's financial performance. However, from management's perspective, a "segmented" income statement can provide valuable insight into key performance drivers and possible improvement strategies.Work at Weaver
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