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The Sarbanes-Oxley Act
Overview and Implementation Procedures
…ease the 'Compliance' headache -- the essentials of the Sarbanes-Oxley Act simply explained showing you what you need to do to comply
Michael F. Holt (Author)
9780750668231, Elsevier Science
Paperback, published 12 October 2005
160 pages
23.4 x 16.5 x 1.2 cm, 0.39 kg
"Michael Holt has created an incredibly useful toolkit for understanding the basics of the Sarbanes-Oxley Act. It's especially attuned to the needs of non-financial experts who must grasp the fundamentals and key issues. A must-read for decision-makers." --Rick Telberg, principal, Bay Street Group LLC, analysts and advisors to the accounting industry
"...a 'working manual' that leads you through the act section by section, with the appropriate actions to take for each. It also includes checklists and a section on the COSO Framework, as well as details on the ramifications SOX has for Canadian and UK firms. As if that weren't enough, it comes with a CD containing templates of all the forms in the book, and a PowerPoint presentation of compliance requirements." --Accounting Today
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.
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
Subject Areas: Management accounting & bookkeeping [KFCM], Financial accounting [KFCF], Architectural structure & design [AMC]
