Sec 204 - Auditor Reports to Audit Committees

Section 204 of the Sarbanes-Oxley Act mandates that public-company auditors deliver written reports directly to the audit committee, detailing the scope and results of the audit, any significant findings, and confirming the auditor's independence and any conflicts of interest. The provision also requires disclosure of material weaknesses in internal controls and any other matters the auditor deems necessary for the committee's oversight responsibilities.