January 20, 2006, letter commenting on the COSO's draft "COSO Internal Control Integrated Framework - Guidance for Smaller Public Companies Reporting on Internal Control over Financial Reporting"

This letter provides the U.S. Government Accountability Office's (GAO) comments on the draft "COSO Internal Control-- Integrated Framework Guidance for Smaller Public Companies Reporting on Internal Control over Financial Reporting" issued in October 2005.