Section 404 is the most near and dear to project managers. It concerns the internal and external auditing of a publicly held company's financial statement. The milestone or fixed date for this is July 15, 2006 as set by the Security and Exchange Commission. The rules from the SEC are succinctly stated:
http://www.pmhub.net/wp/2005/10/david-kohrell-sox-fundamentals-part-3-what-might-new-pmps-look-to-learn-next/
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