What Is the Impact of SOX 404(b) over SOX 404(a)?

Section 404 of the Sarbanes-Oxley Act is one of the more complicated parts of the legislation. Section 404(a) requires that the management of publicly-held companies assess the effectiveness of their internal control over financial reporting (ICFR). Section 404(b) requires a publicly-held company’s independent auditors to attest to, and report on, the company’s internal control over financial reporting. But what exactly are the differences between 404(a) and 404(b) with regards to requirements and the extent of the effort necessary for compliance?
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6 Qualities of Great Leaders

I regularly read content on leadership as I am constantly looking for ways to improve my own skills as a leader. I have a number of people I look to as role models on leadership whose ideas I have integrated into my own philosophy over the years. Here are six qualities I believe are essential to being a great leader along with links to articles for further reading on the topics. These are what I am striving to achieve as a leader each day.

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