Statutory filing and lodgement
None of the held texts sets a fixed period on this consumer; every row below reads no period set by the text. Paste one job that feeds this consumer, for example quarterly_bas_lodgement, weekly, and the register reads its period against the clocks below, names the gap in hours, and carries the question for its owner.
Matched on the job name or the consumer column by these words: filing, lodgement, lodgment, statutory, tax return, bas , statutory filing.
The clock each rule sets
| Regime | Clock | Clause |
|---|---|---|
| SOX 404 / ICFR named reference | no clock | SOX 404 SOX404-2 Period-End Financial Reporting Process (FRP)quoted below |
Named reference beside this class, SOX 404 SOX404-2 Period-End Financial Reporting Process (FRP): Per SOX 404: Period-End FRP including account reconciliations + close checklist + management review + significant estimates and judgments.
Questions this page answers
What does the register ask the owner of a statutory filing and lodgement job?
Who reviews the filing before lodgement, and is that review recorded?
The clauses in full
Per SOX 404: Period-End FRP including account reconciliations + close checklist + management review + significant estimates and judgments.
What an assessor asks to see: SOX 404 evidence for SOX404-2. Where it usually falls short: ELC + ITGC + deficiency partial
Requirement text quoted from the standards themselves, published at compliance.theartofservice.com, the same publisher as this register, read against the held text of each standard: our statement of each clause, not the instrument verbatim. Run this job through the register