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Tax and SOX 404

 
This is the first of a series of articles in which Richard Hall and Stephen Callahan of KPMG Tax Investigations will address reporting for tax in the context of Section 404 of the Sarbanes-Oxley Act
 
The Sarbanes-Oxley Act was passed in the United States in 2002 as a response to a series of accounting and business scandals. There was concern that investors in the capital markets were losing confidence in the quality of both corporate governance and corporate reporting; consequently there was a threat to the effective operation of the markets.
 
A number of criminal prosecutions were launched in the wake of the scandals and many of them are still in progress. Common themes at the time included doubt over the credibility of the published accounts (and in some cases doubts over...
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