SOX §404 — Internal Control over Financial Reporting (tax-provision controls) · v2002

SOX §404 — Internal Control over Financial Reporting (tax-provision controls)

SOX §404 — Internal Control over Financial Reporting (tax-provision controls) — 100% of in-scope requirements covered.

4 requirements · 4 in scope (4 enforced). The 100% is weighted over the in-scope base.

Source: Section 404 of the Sarbanes-Oxley Act of 2002 requires management (and, for accelerated filers, the external auditor) to assess and attest to the effectiveness of internal control over financial reporting (ICFR). The income-tax provision is a recurring source of material weaknesses: it requires controls over the completeness and accuracy of the tax accrual, supporting documentation, review and approval, and reconciliation. KYE Protocol™ governs whether an AI-generated tax-provision figure / reserve may PROCEED to being booked, under recorded management-review controls with replay-provable provenance. KYE™ does not compute the tax provision or opine on ICFR effectiveness. · License: The Sarbanes-Oxley Act of 2002 is US federal law in the public domain; KYE™ registry cites §404 ICFR obligations for mapping purposes.