Contents

The links below are to each section of the brochure. For a printable version of the full brochure click the "Print version" link above.

• Introduction
• What Constitutes Effective Internal Controls?
• Beginning Your Evaluation
  • Step 1 — Identifying Financial Reporting Risks, and Controls That Address Them
  • Step 2 — Do Your Controls Work in Practice?
  • Step 3 — Reporting Your Conclusions on Overall Effectiveness, and Deficiencies
• What Kind of Records Do I Need?
• Other Sources of Guidance

Contacting the SEC

The SEC's Office of the Chief Accountant is happy to assist smaller companies with Section 404 questions. You can submit a question by email to 404smallbusiness@sec.gov. We will study it and then set up a conference call with you to discuss it. More information on this can be found at: http://www.sec.gov/info/accountants/ocasubguidance.htm.

For help with other compliance issues of importance to smaller companies, visit the Division of Corporation Finance's Office of Small Business Policy website at http://www.sec.gov/smallbusiness.