The Sarbanes-Oxley Act

The Sarbanes-Oxley Act is a mandatory requirement for 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 also includes a CD-ROM that provides Certification templates, a What to do and Check List and a description of COSO Framework.

Autorentext
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.

Klappentext

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. The CDROM included in the book provides Certification templates, a What to do and Check List and a description of the COSO Framework the most popular Internal Control System framework.
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.

• A simple explanation of the Sarbanes-Oxley Act for senior management looking for a no-nonsense guide
• Provides a systematic procedure for compliance

• Includes CDROM of templates and checklists to ease understanding and preparation for compliance

  Zusammenfassung
  Suitable for the senior management to grasp the Sarbanes-Oxley Act and its implications, this title provides a section by section overview of the Act and the appropriate action to take in each case. It provides Certification templates, a What to do and Check List and a description of the COSO Framework.

  Inhalt

  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