Q&A A PLANNER'S GUIDE TO SOX

INSURANCE AND FINANCIAL services planners be warned: If your internal auditing department hasn't yet taken an interest in your meeting spend documentation, it's only a matter of time. That's because section 404 of the Sarbanes-Oxley Act — a bill enacted in 2002 to increase corporate responsibility and curtail accounting scandals — recently became law for some large public companies.

The upshot of SOX section 404, says David Kaufman, a partner in New York — based Acquis Consulti

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