/**
 * SOX 404 Compliance Pack
 *
 * Sarbanes-Oxley Act §404 (15 USC §7262): Internal Control over
 * Financial Reporting (ICFR). Applies to SEC-registered public
 * companies and foreign private issuers with US listings.
 *
 * Standards referenced:
 *   - SEC Rule 13a-15 / 15d-15
 *   - PCAOB AS 2201 (auditor attestation under §404(b))
 *   - COSO 2013 Integrated Framework (5 components, 17 principles)
 *   - 17 CFR 210.2-06 (7-year workpaper retention)
 *
 * Note: §404(b) auditor attestation is exempt for non-accelerated
 * filers (Dodd-Frank §989G). Pax1 still enforces §404(a) for all
 * filers.
 *
 * @connexum/ai-governance
 */
import { CompliancePack } from './index';
import { CategoryClassifiers } from '../classification/pack-driven-classifier';
/**
 * SOX Section 404 (Sarbanes-Oxley Act) category classifiers.
 * SOX 404 governs ICFR (Internal Control over Financial Reporting) process flows.
 * This pack governs process flows (management assessment, ITGC, SOD, change management).
 * Classification targets financial records, material figures, PII, and credentials.
 */
export declare const SOX404_CATEGORY_CLASSIFIERS: CategoryClassifiers;
export declare const SOX404_PACK: CompliancePack & {
    categoryClassifiers: CategoryClassifiers;
};
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