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In particular , Kelly said the wizard feature is a great feature for novice users " because it takes away the tech jargon and just asks users basic questions about how they intent to use the ' shrunk ' PDF , " noted Kelly . I do not intend to dwell this morning on the internal control assessment , reporting and audit requirements , but I can assure you that both the Commission and the PCAOB continue to monitor the expense of the exercise , particularly for smaller companies , and to seek approaches and solutions that assure efficiency while obtaining the benefits of better attention to internal control over financial reporting . The unexpectedly high costs of compliance with the internal control assessment , reporting and audit requirements have caused continuing focus on this point . " It is clearly part of the reason why I never learned ballroom dancing ; it 's the reason why I - - and all the boys - - resisted the folk dancing they tried to teach us in grade school ; it 's the reason why I would have screamed bloody murder if anyone had tried to make me take ballet at , say , the age of 10 ; and it 's the reason for the stunned silence that greeted me once when I happened to let fall to my colleagues that I was taking ballet classes . The barre is attached to the wall by brackets , but most studios have movable barres as well , often made of lengths of steel pipe joined by elbows and tees . But in areas involving internal corporate workings , such as audit committee listing standards and insider loans by foreign banks , the Commission has been appropriately flexible . There are areas that some of us never see in our day to day work , and when we do , the easiest and quickest thing to do is to search out the expert in our office or in our audit firm for the answer . Dancers have employed crude methods to prolong the life of the shank , such as coating it with floor wax or shellac . In order to support the very important 2005 adoption of IFRS mandated by the EU for European listed companies , we delayed for one year the implementation of internal control assessment and audit requirements under Section 404 of Sarbanes-Oxley , and we provided an accommodation to our reporting requirements which eliminated the need for European companies to provide a year of IFRS financial statements that was not called for by European requirements .