Section 404 Report definition

Section 404 Report means management’s report on “internal control over financial reporting” as defined by the SEC and the related attestation report of the independent certified public accountant as described in Section 3(A)(1).

Section 404 Report means management's report on internal control over financial reporting as defined by the SEC and the related attestation report of the independent certified public accountant;

Section 404 Report means management's report on "internal control over financial reporting" as defined by the SEC and the related attestation report of the independent certified public accountant as described in paragraph (C)(2) of this rule.

Examples of Section 404 Report in a sentence

• The addendum shall be a positive statement by management that there are no material processes with respect to the preparation of the insurer’s or group of insurers’ audited statutory financial statements (those items included in Section 5(B)(2) through 5(B)(7) of this regulation) excluded from the Section 404 Report.

• The addendum shall be a positive statement by management that there are no material processes with respect to the preparation of the insurer’s or Group of insurers’ audited statutory financial statements (those items included in Section 5B through 5G of this regulation) excluded from the Section 404 Report.

• The Section 404 Report and a WAC 284-07-217 report for those internal controls that have a material impact on the preparation of the insurer's or group of insurers' audited statutory financial statements not covered by the Sec- tion 404 Report.

• A member of a holding company system whose parent is not directly subject to Section 404 but is a SOX Compliant Entity; may file its or its parent’s Section 404 Report and an addendum in satisfaction of this Section’s requirement provided that those internal controls of the insurer or Group of insurers having a material impact on the preparation of the insurer’s or Group of insurers’ audited statutory financial statements (those items included in subparagraphs (5)(b)2.

• The addendum shall be a positive statement by management that there are no material processes with respect to the preparation of the insurer’s or group of insurers’ audited statutory financial statements (those items included in subrule 98.5(2), paragraphs “b” through “g”) excluded from the Section 404 Report.

More Definitions of Section 404 Report

Section 404 Report means management's report on internal control over financial reporting as defined by the SEC and the related attestation report of the independent cer- tified public accountant described in WAC 284-07-110(1).

Section 404 Report means management’s report on internal control over financial reporting as defined by the United States securities and exchange commission and the related attestation report of the independent certified public accountant as described in subsection 1.

Section 404 Report means management's report on internal control over financial reporting as defined by the SEC and the related attestation report of the independent certified public accountant de- scribed in WAC 284-07-110(1).

Section 404 Report means management’s report on internal control over financial reporting as required by the Section 404 and the related attestation report of the independent certified public accountant.

Section 404 Report means management's report on "internal control over financial reporting" as defined by the SEC and the related attestation report of the independent certified public accountant as described in Section 3A of the Sarbanes-Oxley Act of 2002.

Section 404 Report means a management’s report on “internal control over financial reporting” as defined by the SEC and the Communication of Internal Control Related Matters Noted in an Audit.

Section 404 Report means the report on internal control