Faced with a tidal wave of complaints about high costs and implementation difficulties, federal regulators say they will consider modifying rules and auditing standards related to the Sarbanes-Oxley ...

Section 404 of the Sarbanes-Oxley Act of 2002 requires a company to document and periodically test its internal controls and the company’s external auditors to offer an opinion on those controls.

The Securities and Exchange Commission took a small step last week toward relaxing the Sarbanes-Oxley Act's most onerous provision, but community bankers were expecting something more. For months ...