SOX §404 — Internal Control over Financial Reporting (tax-provision controls)
SOX §404 — Internal Control over Financial Reporting (tax-provision controls) — 50% covered.
4 requirements · 0 enforced · 4 designed · 0 advisory · 0 deferred.
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.
By category
| Category | Reqs | Enforced | Designed | Advisory | Deferred | Coverage |
|---|---|---|---|---|---|---|
| Tax-provision ICFR design | 1 | 0 | 1 | 0 | 0 | 50% |
| Review & approval controls | 1 | 0 | 1 | 0 | 0 | 50% |
| Documentation & data integrity | 1 | 0 | 1 | 0 | 0 | 50% |
| Management attestation | 1 | 0 | 1 | 0 | 0 | 50% |
Every requirement → the KYE™ artefact that enforces it
| ID | Title | Status | KYE™ enforcement |
|---|---|---|---|
sox-404.tax-provision-icfr |
Tax-provision ICFR: AI-generated reserve due-diligenced before it is booked | designed | rule_packs: kye:rule-pack:tax-governancedictionaries: internalconstitution_refs: constitution/12-PURPOSE-PERMISSION.md |
sox-404.management-review-control |
Management review control: named review & approval before the provision is booked | designed | rule_packs: kye:rule-pack:tax-governance, kye:rule-pack:accounting-governance, kye:rule-pack:investment-decision-authorityconstitution_refs: constitution/36-GOVERNEDUI.md |
sox-404.documentation-data-integrity |
Documentation & data integrity: provision supported by replay-provable provenance | designed | rule_packs: kye:rule-pack:tax-governance, kye:rule-pack:accounting-governancedictionaries: internal, internalconstitution_refs: constitution/13-RESILIENCE-LOOP.md |
sox-404.management-attestation |
Management attestation: AI-supported figures attributable to a named accountable owner | designed | rule_packs: kye:rule-pack:tax-governancedictionaries: internalconstitution_refs: constitution/12-PURPOSE-PERMISSION.md |