Section 404 of the Sarbanes-Oxley Act of 2002 requires that ICFR effectiveness be audited by the PCAOB.

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Section 404 of the Sarbanes-Oxley Act of 2002 requires that management and an independent auditor assess the effectiveness of the internal controls over financial reporting (ICFR), but it is the company's external auditor, not the Public Company Accounting Oversight Board (PCAOB), that performs the audit of ICFR. The PCAOB, however, establishes the standards for how these audits are conducted.

Section 404 of the Sarbanes-Oxley Act of 2002 Requires That