http://www.house.gov/smbiz/hearings/hearing-12-12-07-sox/testimony-12-12-07-SEC.pdf

Summary of Statement No. 109http://www.nysscpa.org/cpajournal/2006/706/essentials/p38.htm Another significant material weakness found among accelerated filers was inadequate documentation of tax-effected cumulative book and tax temporary d…