WASHINGTON – The SEC is inviting the public to participate in a roundtable on the new internal control requirements under Section 404 of the Sarbanes-Oxley Act of 2002. The roundtable discussion will take place at 9 a.m. on April 13 in the William O. Douglas Room at the SEC's headquarters, 450 Fifth Street, N.W. in Washington. Section 404 and rules adopted by the SEC require companies that file annual reports with the agency to report on management's responsibilities to establish and maintain adequate internal control over the company's financial reporting process, as well as management's assessment of the effectiveness of those internal controls. The Section also and the auditing standards of the Public Company Accounting Oversight Board also require the accounting firm that audits the company's financial statements to report on management's assessment, as well as on the effectiveness of the company's controls. The SEC is seeking written feedback from registrants, auditors, investors and others on their experiences with implementing and evaluating Section 404 requirements. For more information visit www.sec.gov.