The key provision is section 404, which addresses the company's Internal Control over Financial Reporting (ICFR).

最关键的条款是第404条，它提出了公司要通过财务报表达到内部控制。

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Under J-SOX, we will need to assess the design and operating effectiveness of internal control over financial reporting (" management assessment ") and report the results in our filings.

根据J - SOX的规定，我们将需要对财务报告内部控制的设计和运营效能进行评估并在其归档文件中报告评估结果。

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Under Auditing Standard 5, passed in mid-2007, the audit of internal control over financial reporting is now integrated with the audit of the financial statements.

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On July 13, 2012, JPMorgan management, not PwC the auditors, reported that a material weakness existed in its internal control over financial reporting as of March 31, 2012.

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In addition, although we continually review and evaluate internal control systems to allow management to report on the sufficiency of our internal controls, we cannot assure you that we will not discover additional weaknesses in our internal control over financial reporting.

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