For the first time, smaller public companies must now comply with Sarbanes-Oxley 404. This book provides updated citations and references to SEC and PCAOB materials, links to current guidance on-line, and specific guidance to companies on working with auditors to achieve benefits and cost reductions. It also provides coverage of IT and IT general controls, and clarifies guidance directed to companies versus guidance directed to auditors. Business professionals will receive advice on working with auditors to achieve benefits and cost reductions.