The full text of the PCAOB recommendations has been posted at their website. While these are still subject to SEC approval, that action is anticipated with an effective date for implementation around Nov 2007 (effective for fiscal year 2008 from an accounting perspective). The SOX 404 standards are controls and guidelines for automated IT financial systems, required for publicly listed companies.
Sarbanes-Oxley - Accouncement of proposed changes for Section 404
http://www.pcaob.org/News_and_Events/News/2007/05-24.aspx
Quote: The adopted standard and related documents are available on the Board’s Web site under Rulemaking Docket 21
Sarbanes-Oxley - Full text of proposed changes for Section 404
http://www.pcaob.org/Rules/Docket_021/index.aspx
Key PDF files (1st 2 PDFs from main link above)
PCAOB Release No. 2007-005: An Audit of Internal Control Over Financial Reporting That is Integrated With an Audit of Financial Statements and Related Independence Rule and Conforming Amendments (Size=351KB)
http://www.pcaob.org/Rules/Docket_021/2007-05-24_Release_No_2007-005.pdf
SEC Filing Form 19b-4 (Size=42MB - download this huge PDF to your PC rather than viewing with browser)
http://www.pcaob.org/Rules/Docket_021/AS5_19b-4.pdf