2. Regulation background and motivation SOX is viewed by many as the most significant financial legislation in nearly 70 years (PricewaterhouseCoopers, 2004). One of the most significant provisions of SOX is Section 404:
2. Regulation background and motivationSOX is viewed by many as the most significant financial legislation in nearly 70 years (PricewaterhouseCoopers, 2004). One of the most significant provisions of SOX is Section 404: