| 摘 要： | The Securities and Exchange Commission （SEC） issued in August, to grant smaller pub lic companies （including foreign private issuer） further rellef from compliance with Section 404 of the Sarbanes-Oxley Act of 2002. Moreover, SEC suggested that the new public companies could not compliance with the requirements of Section 404 when they declare their first annual report. According to the former items of Section 404, the public companies have to refer their financial report to assess their internal controls＇validity.
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