ACCA/CAT

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（c） The external reporting requirements （from the Sarbanes-Oxley section 404） being ‘too ambitious’ for small and medium companies

There are several arguments to support Professor Leroi’s remark.

Fewer spare resources to carry out internal control. SMEs tend to operate with lower levels of spare resource than larger businesses and conducting internal reviews would be more of a challenge for them.

The extra attestation fee （over and above normal audit fee） for the attestation of the internal control report could be a constraint for many SMEs.

Lack of expertise from within existing employees （to internally audit/police as well as carry out internal activities） would be a likely constraint.

SMEs will have fewer activities and less complexity，hence less need for shareholders to require the information （less to go wrong）.

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