The Sarbanes-Oxley ACT

Overview and Implementation Procedures
Erscheinungsjahr 2005
ISBN: 978-0-7506-6823-1
Verlag: Elsevier Science

Buch, Englisch, 160 Seiten, Format (B × H): 167 mm x 234 mm, Gewicht: 424 g

The Sarbanes-Oxley Act is a mandatory requirement for all corporations listed in the US. Compliance is not an option.

This book is written as a "working manual� for the senior management to grasp the Act and its implications. It provides a section by section overview of the Act and the appropriate action to take in each case.

There is coverage of how UK companies listed in, or doing business with America also have to comply with the Sarbanes-Oxley Act. A description of the UK version of SOX is also included.

The Appendix describes the (minor) variations for Canadian listed corporations based on Ontario Securities Commission and British Columbia Securities Commission rules.

Zielgruppe

CFOs (Chief Financial Officers); CIO (Chief Information Officers); Senior Management (Management Accountants) and Boards of small to medium sized corporations (and emerging companies anticipating an IPO or acquisition/merger in the future) both in North America and the UK/Europe.

Autoren/Hrsg.

Holt, Michael F

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision

Inhaltsverzeichnis

Title I - Public Company Accounting Oversight Board
Title II - Auditor Independence
Title III - Corporate Responsibility
Title IV - Enhanced Financial Disclosures
Title V - Analyst Conflicts Of Interest
Title VI - Commission Resources And Authority
Title VII - Studies And Reports
Title VIII - Corporate And Criminal Fraud Accountability
Title IX - White-Collar Crime Penalty Enhancements
Title X - Corporate Tax Returns
Title XI - Corporate Fraud And Accountability
Appendix A: Sec Act 10A
Appendix B: Code Of Ethics
Appendix C: Overview Of Internal Control System
A Framework For Enterprise Risk Management
Internal Control: A Definition.
The Structure:

Discussion Of The Components.
Typical Internal Control Data Flow Chart
Appendix D - Final Rules
Certification Form
Appendix E - Compliance Review
What Do I Have To Do?
Check List
Appendix F - Report & Certification Templates
Disclosure Certification
Disclosure Internal Control Report

Über Autor(innen)

Holt, Michael F
Michael F. Holt is a Senior Technical and Business Documentation specialist with over thirty years experience. Mike's specialty lies in his ability to take complex and specialized concepts, documents and proposals, and present them in a clear, attractive and easily understood manner.