COSO's latest project, Guidance for Smaller Public Companies Reporting on Internal Control over Financial Reporting, will guide smaller public companies through the process of applying the Internal Control Integrated Framework when assessing and reporting on the effectiveness of internal control over financial reporting.

To access and comment on the exposure draft, visit COSO's Web site at -

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Also, this guidance will be useful to companies of ALL sizes - <operating in any country & whether they are publicly traded or not>.