On March 30, 2023, the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), an organization comprising five private-sector organizations with the goal of helping companies ...

The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, is working with the National Association of Corporate Directors on developing a corporate governance framework ...

On May 27, 2025, the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), in collaboration with the National Association of Corporate Directors (“NACD”), released and is inviting ...

Audit experts at Compliance Week 2014 are warning companies to be careful not to rely too heavily on a gap analysis of internal control when implementing the new updated COSO Internal Control — ...

The move toward sustainability reporting has been taking hold across many companies, and recently released guidance can help accountants and auditors with establishing effective internal controls over ...

COSO has published the final version of its newly revised internal control framework, along with two additional resources, which should set public companies in motion to fully review their internal ...

COSO (The Committee of Sponsoring Organizations of the Treadway Commission) has released a study with supplemental guidance for organizations to achieve effective internal control over sustainability ...

NEW YORK, Jan. 31, 2024 /PRNewswire/ -- The Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), has ...

The AICPA A&A Focus webcast on June 4 explored standard-setting developments and emerging trends in governance and digital assets. Hosted by Bob Durak, CPA, CGMA, director of A&A Technical Services at ...

Internal controls are the rules, mechanisms, and procedures a company implements to ensure the integrity of its financial and accounting information, promote accountability, and prevent and detect ...

SARBANES-OXLEY REQUIRES MANAGEMENT to include an assessment of internal controls over financial reporting, using a suitable framework, in the annual report. While a number of frameworks are available, ...