Section 404 Of The Sarbanes Oxley Act Of 2002
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Study of the Sarbanes-Oxley Act of 2002 Section 404
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.
Benefits of Section 404 of the Sarbanes-Oxley Act of 2002
Author | : Ekin Erdogan |
Publisher | : |
Total Pages | : 54 |
Release | : 2007 |
Genre | : Auditing, Internal |
ISBN | : |
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 | : |
Effects of Section 404 of the Sarbanes - Oxley Act of 2002
Author | : Mark Altman |
Publisher | : |
Total Pages | : 154 |
Release | : 2007 |
Genre | : |
ISBN | : |
There has been much attention paid to the accounting and auditing professions as of late. After knowledge of the bookkeeping scandals in major companies such as Enron, World Com, and HealthSouth, to name a few, became public, a distrust of large corporations like these seemed to grow. The American people, and more importantly the Securities and Exchange Commission, wanted to know what was going on and put an end to it. In July of 2002, the Sarbanes-Oxley Act was passed in order to increase pressure on the heads of companies to get their numbers straight or face the consequences.
"Section 404 of the Sarbanes-Oxley Act of 2002
Author | : Jennifer Varner |
Publisher | : |
Total Pages | : 54 |
Release | : 2005 |
Genre | : Business enterprises |
ISBN | : |
Section 404 of the Sarbanes-Oxley Act of 2002 (Management Assessment of Internal Controls)
Author | : Michael V. Seitzinger |
Publisher | : |
Total Pages | : |
Release | : 2010 |
Genre | : |
ISBN | : |
This report discusses Section 404 of the Sarbanes-Oxley Act of 2002, which requires the Securities and Exchange Commission (SEC) to issue rules requiring annual reports filed by reporting issuers to state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting and for each accounting firm auditing the issuer's annual report to attest to the assessment made of the internal accounting procedures made by the issuer's management.
How to Comply with Sarbanes-Oxley Section 404
Author | : Michael J. Ramos |
Publisher | : John Wiley & Sons |
Total Pages | : 306 |
Release | : 2004-03-29 |
Genre | : Business & Economics |
ISBN | : 0471656879 |
Designed specifically for Sarbanes-Oxley Section 404 compliance, How to Comply with Sarbanes-Oxley Section 404 features: A step-by-step approach to engagement performance Original material from a leading expert in auditing and accounting Practice aids, including forms, checklists, illustrations, diagrams, and tables In-depth explanations to help professionals understand how best to approach the internal control engagement Examples and action plans providing blueprints for implementing requirements of the Act Order your copy today!