The deadline is quickly approaching for smaller public companies to comply with Section 404 of the Sarbanes-Oxley Act. Company management is required to document the company’s system of internal control over financial reporting and evaluate its operating effectiveness. Larger public companies have had to comply with Section 404 for the past two years and much can be learned from their experiences. Based on the hard-earned lessons learned by companies that already have had to comply, as well as the latest guidance from the SEC, PCAOB, and COSO, this course will take management of both large and smaller public companies through the requirements of each major phase of the internal control assessment project.