Practical guide to corporate governance and accounting : implementing the requirements of the Sarbanes-Oxley Act /

Bibliographic Details
Main Author:	Hardesty, David E.
Format:	Book
Language:	English
Published:	New York, NY : Warren, Gorham & Lamont, [2003]
Edition:	2004 ed.
Subjects:	United States. > Securities and Exchange Commission > Rules and practice. United States. > Sarbanes-Oxley Act of 2002. Corporate governance. Directors of corporations. Securities fraud. Disclosure in accounting. Corporations > Accounting > Corrupt practices. Auditing, Internal. Audit committees. Legal ethics. Securities > Auditing. Public Company Accounting Oversight Board. Corporations > Accounting > Standards.

Table of Contents:

Introduction
Analysis of Sarbanes-Oxley provisions under the following headings: Public Company Accounting Oversight Board ; Auditor independence ; Corporate responsibility ; Enhanced financial disclosures ; Analyst conflicts of interest ; Commission resources and authority ; Studies and reports ; Corporate and criminal fraud accountability ; White-collar crime penalty enhancements ; Corporate tax returns ; Corporate fraud and accountability ; Tax services under Sarbanes-Oxley ; Non-public companies ; Board of Directors and Audit Committee guidance ; Management guidance ; Internal control and information technology ; State boards of accountancy ; Pension and retirement plans ; Accounting firms - Public companies ; Accounting firms - Non-public companies ; In-house attorneys ; Outside attorneys ; Client letters and interoffice memoranda ; Checklists
Cross-reference tables
Text of the Sarbanes-Oxley Act of 2002
Securities and Exchange Commission regulations
Securities and Exchange Commission releases and reports
Public Company Accounting Oversight Board rules
Department of Labor rules.