COSO 2013 brings new challenges to CEO/CFO Certifications

Cathy Connally Blog, Corporate Governance, Financial Compliance

Big Changes in Financial Compliance with COSO 2013: In December 2014, the Committee of Sponsoring Organizations (COSO) withdrew the aged COSO Internal Control – Integrated Framework (1992). This is the predominant Framework declared for Canadian and US public companies for CEO/CFO Certifications. This means a change in both countries. US listed companies have for the most part migrated to COSO …