Section 404 also requires the company’s auditor to attest to the effectiveness of the company’s internal control over financial reporting in accordance with standards established by the Public Company Accounting Oversight Board (PCAOB). The Committee of Sponsoring Organizations (COSO) published the 2013 Internal Control – Integrated Framework (the COSO Framework), which is an update of the original 1992 version. The COSO Framework is recognized as the leading framework for designing, implementing and conducting internal control, as well as assessing the effectiveness of internal control. The COSO Framework can be utilized as a guide in implementing and sustaining a successful SOX compliance program.