A Bill to Improve the Implementation of Section 404 of the Sarbanes-Oxley Act of 2002
Author | : United States. Congress. House |
Publisher | : |
Total Pages | : 4 |
Release | : 2007 |
Genre | : Small business |
ISBN | : |
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Author | : United States. Congress. House |
Publisher | : |
Total Pages | : 4 |
Release | : 2007 |
Genre | : Small business |
ISBN | : |
Author | : Barry Leonard |
Publisher | : DIANE Publishing |
Total Pages | : 139 |
Release | : 2011-05 |
Genre | : Business & Economics |
ISBN | : 1437924549 |
The Public Co. Accounting Reform and Investor Protection Act, otherwise known as the Sarbanes-Oxley Act, was enacted in July 2002 after a series of high-profile corp. scandals involving Enron and Worldcom. Section 404(a) of the Act requires management to assess and report on the effectiveness of internal control over financial reporting. It also requires that an independent auditor attest to management¿s assessment of the effectiveness of those controls. Efforts to reduce the costs while retaining the effectiveness of compliance resulted in a series of reforms in 2007. This report presents an analysis of data from publicly traded co. collected from a survey of financial exec. of co. with Section 404 experience. Charts. This is a print on demand report.
Author | : Wilma H. Fletcher |
Publisher | : Nova Publishers |
Total Pages | : 176 |
Release | : 2008 |
Genre | : Business & Economics |
ISBN | : 9781604560879 |
The Sarbanes-Oxley Act of 2002, PL 107-204 described by some as the most important and far-reaching securities legislation since passage of the Securities Act of 1933, 15 USC §§ 77a et seq, and the Securities Exchange Act of 1934, 15 USC §§ 78a et seq, both of which were passed in the wake of the Stock Market Crash of 1929. The Act establishes a new Public Company Accounting Oversight Board which is to be supervised by the Securities and Exchange Commission. The Act restricts accounting firms from performing a number of other services for the companies which they audit. The Act also requires new disclosures for public companies and the officers and directors of those companies. Among the other issues affected by the new legislation are securities fraud, criminal and civil penalties for violating the securities laws and other laws, blackouts for insider trades of pension fund shares, and protections for corporate whistleblowers. This book contains important analyses on the impact of this Act.
Author | : United States. Congress. House |
Publisher | : |
Total Pages | : 10 |
Release | : 2007 |
Genre | : United States |
ISBN | : |
Author | : United States. Congress. Senate |
Publisher | : |
Total Pages | : 1368 |
Release | : 1789 |
Genre | : Legislation |
ISBN | : |
Author | : United States. Congress. House |
Publisher | : |
Total Pages | : 1468 |
Release | : 2014 |
Genre | : Legislation |
ISBN | : |
Some vols. include supplemental journals of "such proceedings of the sessions, as, during the time they were depending, were ordered to be kept secret, and respecting which the injunction of secrecy was afterwards taken off by the order of the House."
Author | : United States. Congress. House. Committee on Financial Services |
Publisher | : |
Total Pages | : 212 |
Release | : 2007 |
Genre | : |
ISBN | : |
Author | : United States. Congress. House. Committee on Small Business |
Publisher | : |
Total Pages | : 88 |
Release | : 2007 |
Genre | : Auditing, Internal |
ISBN | : |
Author | : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs |
Publisher | : |
Total Pages | : 88 |
Release | : 2007 |
Genre | : Banking law |
ISBN | : |