Sponsoring organizations:

COSO

Comprising the professional associations listed above, the Committee of Sponsoring Organizations (COSO) is a voluntary private-sector organization. COSO is dedicated to guiding executive management and governance entities toward the establishment of more effective, efficient, and ethical business operations on a global basis. It sponsors and disseminates frameworks and guidance based on in-depth research, analysis, and best practices.

Internal Control over Financial Reporting —

Guidance for Smaller Public Companies

This small business guidance takes the concepts of the 1992 Internal Control – Integrated Framework and demonstrates their applicability for achieving financial reporting objectives of smaller publicly traded companies.

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(Members of any of the five COSO sponsoring organizations qualify for the AICPA member discount)
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Copyright/Reprint requests: To request English language licensing or permission to reprint the COSO Guidance for Smaller Public Companies, in part or in whole, complete the web form, then click the "submit" button. Applicants should receive a response from the AICPA permission team on behalf of COSO within 10 days.
Translation Requests: To request permission to translate the COSO Guidance for Small Public Companies, download the translation request form, complete it, and e-mail to guidance@theiia.org. Applicants should receive a response within two weeks.

Coso

Sponsoring organizations:

COSO

Internal Control over Financial Reporting —

Guidance for Smaller Public Companies