Earlier today, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released its 2013 Internal Control-Integrated Framework. The 2013 framework will supercede COSO's 1992 internal control framework in 2014, and COSO provides transition guidance for disclosures when public assertions are made (e.g., for purposes of Sarbanes-Oxley Section 404) referencing COSO during the interim period. Read more about the COSO 2013 Framework, why it matters, and a related FEI Statement on the release of the framework, here.
COSO 2013 Internal Control - Integrated Framework Released
May 14th 2013