FCPA Compliance Report

Compliance into the Weeds-Episode 16, SOX and COSO

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In this episode, Matt Kelly and I discuss the differences between SOX 404 reporting controls and 302 disclosure controls. We then pivot to a discussion of the potential merging of the COSO 2013 Framework for controls with the COSO ERM Framework currently in the public comment period.

Check out Matt’s blogs posts on these topics:

  1. Of Sox Controls and Earnings Reports, click here.
  2. ERM Framework: Govt. Sector Calls for Unity, click here.

    3. Go deep into the compliance weeds on SOX & ERM this week with Tom Fox and Matt Kelly.

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