Small Public Company Task Force (SPCTF): staff liaison: Serena Davila.SPCTF filed two comment letters on Feb. 26--one to the SEC and one to the PCAOB PCAOB Public Company Accounting Oversight Board . The SEC letter was in response to the commission's proposed rule for Management Guidance related to Section 404 of Sarbanes-Oxley on internal controls. The letter to the PCAOB was in response to its proposed revisions to the auditing standard for implementing the requirements of Section 404. Both letters emphasized em·pha·size tr.v. em·pha·sized, em·pha·siz·ing, em·pha·siz·es To give emphasis to; stress. [From emphasis.] Adj. 1. the importance of alignment Alignment is the adjustment of an object in relation with other objects, or a static orientation of some object or set of objects in relation to others.
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