SOX §404 — Internal Control over Financial Reporting (tax-provision controls)

SOX §404 — Internal Control over Financial Reporting (tax-provision controls) — 100% of in-scope requirements covered.

4 requirements · 4 in scope (4 enforced). The 100% is weighted over the in-scope base.

SOX §404: requirement → the KYE™ artefact that enforces it

Demo data

You learn: Which requirements KYE™ enforces at runtime and with which artefact. You can: Walk the requirements.

  1. tax-provision-icfr · enforced

    Tax-provision ICFR: AI-generated reserve due-diligenced before it is booked

    Rule packs: kye:rule-pack:tax-governance · Constitution: 12 purpose permission

  2. management-review-control · enforced

    Management review control: named review & approval before the provision is booked

    Rule packs: kye:rule-pack:tax-governance, kye:rule-pack:accounting-governance, kye:rule-pack:investment-decision-authority · Constitution: 36 governedui

  3. documentation-data-integrity · enforced

    Documentation & data integrity: provision supported by replay-provable provenance

    Rule packs: kye:rule-pack:tax-governance, kye:rule-pack:accounting-governance · Constitution: 13 resilience loop

  4. management-attestation · enforced

    Management attestation: AI-supported figures attributable to a named accountable owner

    Rule packs: kye:rule-pack:tax-governance · Constitution: 12 purpose permission

How this widget is built
Demonstrates
KYE™ Compliance Mapping Rail™
Components
  • Framework requirement (clause)
  • Coverage status
  • KYE™ enforcement artefact (event, decision-record field, Evidence Pack™ entry)
Flow
Clause → status → the KYE™ artefact that enforces it, enforced requirements first. Architecture diagram
Used on

Source: Section 404 of the Sarbanes-Oxley Act of 2002 requires management (and, for accelerated filers, the external auditor) to assess and attest to the effectiveness of internal control over financial reporting (ICFR). The income-tax provision is a recurring source of material weaknesses: it requires controls over the completeness and accuracy of the tax accrual, supporting documentation, review and approval, and reconciliation. KYE Protocol™ governs whether an AI-generated tax-provision figure / reserve may PROCEED to being booked, under recorded management-review controls with replay-provable provenance. KYE™ does not compute the tax provision or opine on ICFR effectiveness. · License: The Sarbanes-Oxley Act of 2002 is US federal law in the public domain; KYE™ registry cites §404 ICFR obligations for mapping purposes.

By category

CategoryReqsEnforcedDesignedAdvisoryDeferredCoverage
Tax-provision ICFR design11000100%
Review & approval controls11000100%
Documentation & data integrity11000100%
Management attestation11000100%

Every requirement → the KYE™ artefact that enforces it

IDTitleStatusKYE™ enforcement
sox-404.tax-provision-icfrTax-provision ICFR: AI-generated reserve due-diligenced before it is bookedenforcedrule_packs: kye:rule-pack:tax-governance
dictionaries: internal
constitution_refs: constitution/12-PURPOSE-PERMISSION.md
sox-404.management-review-controlManagement review control: named review & approval before the provision is bookedenforcedrule_packs: kye:rule-pack:tax-governance, kye:rule-pack:accounting-governance, kye:rule-pack:investment-decision-authority
constitution_refs: constitution/36-GOVERNEDUI.md
sox-404.documentation-data-integrityDocumentation & data integrity: provision supported by replay-provable provenanceenforcedrule_packs: kye:rule-pack:tax-governance, kye:rule-pack:accounting-governance
dictionaries: internal, internal
constitution_refs: constitution/13-RESILIENCE-LOOP.md
sox-404.management-attestationManagement attestation: AI-supported figures attributable to a named accountable ownerenforcedrule_packs: kye:rule-pack:tax-governance
dictionaries: internal
constitution_refs: constitution/12-PURPOSE-PERMISSION.md

Canonical KYE™ surfaces referenced on this page: KYE Protocol™.