Implementing the updated Committee of Sponsoring Organizations of the Treadway Commission’s (COSO) Internal Control – Integrated Framework (Framework) during 2014 has been an important endeavor for many public companies in their efforts to comply with Section 404 of the Sarbanes-Oxley Act of 2002 (SOX).

The first year of transition to the 2013 Framework continues to roll forward and much has been learned from the experience of those who have transitioned successfully. While many of these lessons are not necessarily new, they are nonetheless just as important in the transition process. In this issue of The Bulletin, we share 10 lessons learned from COSO 2013 successful implementations from a variety of sources—working with our clients, information gathered from thousands of attendees at our webinar series, and our annual SOX Compliance Survey.