JOBS Act limits application of Sarbanes-Oxley on small public companies
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Here's an interesting article in today's NY Times on the effect of the JOBS Act on Sarbanes-Oxley, especially the Section 404 on controls as it applies to small public companies.
http://dealbook.nytimes.com/2012/04/05/at-large-and-small-companies-internal-controls-matter/
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