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U.S. Securities and Exchange Commission

Video Webcast

SEC Roundtable on Implementation of Internal Control Reporting Provisions

SEC Headquarters, Washington, DC
Live Broadcast Date: Wednesday, April 13, 2005
9:00am EASTERN TIME

The SEC will host a roundtable discussion regarding registrants' and
accounting firms' experiences implementing the new reporting requirements
under Section 404 of the Sarbanes-Oxley Act of 2002. The roundtable will
include representatives of the Public Company Accounting Oversight Board
(PCAOB), issuers, auditors, investors and other interested parties.

Section 404 and rules adopted by the Commission require all entities, both
US and non-US, that file annual reports with the Commission to report to
investors on management's responsibilities to establish and maintain
adequate internal controls over the company's financial reporting process.
Each report must include management's assessment of the effectiveness of
those internal controls, and Section 404 and the PCAOB's auditing standards
require the accounting firm that audits the company's financial statements
to report on management's assessment.

For more information, see: Spotlight on Roundtable on Implementation of
Internal Control Reporting Provisions

View the Archived Webcast:

Panel One:
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Panels Two & Three:
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Panel Four:
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Panel Five:
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Panel Six:
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Modified: 04/13/2005