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- W2481420565 abstract "This chapter examines real-time reporting of material changes under the U.S. Sarbanes-Oxley (SOX) Act section 409. Once a company declares a material event, it must document a permanent corrective action, before it can claim to have adequate process controls under Section 404. Filing 8-K forms will continue to be through the Electronic Data Gathering, Analysis, and Retention (EDGAR) system. A company replaces and consolidates various legacy Enterprise Resource Planning (ERP) or planning systems with a Tier One ERP system. Currently, companies must provide the Securities and Exchange Commission (SEC) with an 8-K form within five business days if their companies issue an earnings release. Traditionally, companies often follow up an earnings release by dishing up important new details in a conference call. Under Section 409, companies must report material changes in the financial or operating condition of the company “on a rapid and current basis,” which has been interpreted to mean four working days. The SEC has expanded the number of events that will trigger an 8-K filing." @default.
- W2481420565 created "2016-08-23" @default.
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- W2481420565 date "2012-01-02" @default.
- W2481420565 modified "2023-09-23" @default.
- W2481420565 title "U.S. SOX Section 409: Real‐Time Reporting of Material Changes" @default.
- W2481420565 doi "https://doi.org/10.1002/9781119202103.ch4" @default.
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