One of the core provisions of the bill, which is SOX Section 404, required the authorities of public companies to do internal control self-assessment of their companies and disclose the reports of the assessment.
法案核心条款之一,即404条款,要求公众公司管理当局对企业内部控制进行自我评价,并披露内部控制评价报告,标志着内部控制信息强制披露时代的到来。
参考来源 - 我国上市公司实施内部控制自我评价研究 （研究生论文）·2,447,543篇论文数据，部分数据来源于NoteExpress
The key provision is section 404, which addresses the company's Internal Control over Financial Reporting (ICFR).
最关键的条款是第404条，它提出了公司要通过财务报表达到内部控制。
Sarbanes-Oxley is likely to be given a makeover this year, with its notorious section 404 on internal controls watered down.
《萨班斯·奥克斯利法案》(Sarbanes - Oxley act)今年可能会作出重大修改，把关于内部控制臭名昭著的404条款改得宽松一些。
Some companies have found that financial software they already have in place is up to the task of meeting Section 404 compliance requirements.
有些公司发现，它们已经安装的财务软件能够胜任满足第404款的法规遵从要求这项工作。
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