The president and CEO of Finance Executives International, Colleen Sayther, has set out her views on the major regulatory issues for US corporates in 2004.
Sarbanes-Oxley compliance, somewhat unsurprisingly, comes top of her essential selection. “Ensure that you have complied with Sarbanes-Oxley Section 404,” she warns, “which requires management to assess its internal control environment and the external auditor to attest to the internal control environment.”
Although last in her list of must-do’s for corporates, the issue of international accounting convergence is not one to be shrugged off lightly by US corporates.
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