Authors: Guy Lander
ISBN-13: 9780071437967, ISBN-10: 0071437967
Format: Paperback
Publisher: McGraw-Hill Companies, The
Date Published: November 2003
Edition: (Non-applicable)
Guy P. Lander is an attorney with Davies Ward Phillips & Vineberg. A frequent speaker on the Sarbanes-Oxley Act, Lander is the author of several successful law books and former chairman of both the Committee on Securities Regulation and the Business Law Section for the New York State Bar Association. He lives in New York City.
Everything You Need to Know About the Sarbanes-Oxley ActWhat It Is, What Your Company Must Do to Comply, and More
The Sarbanes-Oxley Act is unquestionably important to corporate America. It can also be complex and confusing, for everyone from the employees who must be doubly aware of what they canand cannotdo to the officers who must take legal responsibility for the actions, errors, and omissions of those employees.
What is Sarbanes-Oxley? provides you with a plain-English overview of the Act to help ensure that your firm achieves and maintains top-to-bottom Sarbanes-Oxley Act (SOA) compliance. Written in clear, concise, and readable language, with helpful checklists so that no requirements are overlooked, this SOA primer covers:
Today's most competitive corporationsrather than view Sarbanes-Oxley as a painful and costly-to-implement headacheare using SOA as an opportunity to both revitalize their business practices and strengthen their competitive positions. Get the details of what your firm must understand to meet the requirements of the Sarbanes-Oxley Act in McGraw-Hill's straightforward primer What is Sarbanes-Oxley?
Guy P. Lander is an attorney with Davies Ward Phillips & Vineberg. A frequent speaker on the Sarbanes-Oxley Act, Lander is the author of several successful law books and former chairman of both the Committee on Securities Regulation and the Business Law Section for the New York State Bar Association. He lives in New York City.
In response to public outcry over the bankruptcies and huge accounting irregularities at corporate giants like Enron and WorldCom, President George W. Bush signed the "Sarbanes-Oxley Act of 2002," amending the U.S. securities and other laws in important ways. In What Is Sarbanes-Oxley?, attorney Guy P. Lander describes what the "Act" does and how it changed corporate governance, including the regulation of accounting firms that audit public companies, corporate reporting and enforcement. Copyright © 2004 Soundview Executive Book Summaries
1 | An overview of the Sarbanes-Oxley Act | 1 |
2 | Disclosure controls and procedures | 10 |
3 | Management's discussion and analysis | 23 |
4 | Non-GAAP financial measures (regulation G) | 35 |
5 | Real-time disclosures and increased SEC review of periodic reports | 42 |
6 | Corporate governance standards | 46 |
7 | The audit committee | 54 |
8 | Codes of conduct and ethics, governance guidelines | 65 |
9 | Other standards applicable to directors or officers | 69 |
10 | Auditor independence | 75 |
11 | Oversight board and regulation | 85 |
12 | Attorney professional responsibility (Section 307) | 90 |
13 | Employee whistle-blower protection | 97 |
14 | Misconduct, penalties, and statutes of limitations | 100 |