IMPACT OF SECTION 404 SOX ON THE ELECTRONICS INDUSTRY

SOX Section 404 Material Weaknesses
For Companies with Years Ended in 2006
As of May 14, 2007

The following is a copy of the nine adverse reports that were issued from companies in the Electronics industry with years ended in 2006. These were all of the accelerated filers in the Electronics industry with adverse Sarbanes-Oxley Section 404 management self assessments. This information was gathered using the online research tool called Audit Analytics an Ives Group, Inc company.

The following is a summary of the material internal control weaknesses reported in the eight adverse SOX Section 404 Self Assessments:

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The following is a summary of the material accounting weaknesses reported in the eight adverse SOX Section 404 Self Assessments. SOX Section 404 is not just about internal control issues, but also about misapplication of financial accounting and reporting issues:

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