The Sarbanes-Oxley Act: Overview and Implementation Procedures

Overview

The Sarbanes-Oxley Act is a mandatory requirement for all listed corporations in the US, whether foreign or not. Compliance is not an option. Other countries are developing similar legislation so the book's value is international in scope.

This book written as a 'working manual' for the busy manager, Chief Financial Officer, Chief Executive Officer and Board Member, provides these senior managers with an overview of the Act (section by section) and the appropriate action to be ...

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Overview

The Sarbanes-Oxley Act is a mandatory requirement for all listed corporations in the US, whether foreign or not. Compliance is not an option. Other countries are developing similar legislation so the book's value is international in scope.

This book written as a 'working manual' for the busy manager, Chief Financial Officer, Chief Executive Officer and Board Member, provides these senior managers with an overview of the Act (section by section) and the appropriate action to be taken in each case. It provides Certification templates, a 'What to do' and 'Check' List and a description of the COSO Framework - the most popular Internal Control System framework. The author, in the Appendix, describes the (minor) variations for Canadian listed corporations based on Ontario Securities Commission and British Columbia Securities Commission rules.

THere is also coverage of how UK companies and corporations listed in America or doing business with America also habe to comply with the Sarbanes-Oxley Act. A description of the UK version of SOX is also included.

The Sarbanes-Oxley Act was passed at the 107th Congress of the United States of America in January, 2002, and come into effect 15th November 2004. It purports to be an act to 'Protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the secrities laws, and for other purposes'. While this is an American Act, it applies to every corporation listed on a United States Stock Exchange. Further, other countries including Canada and the UK, are introducing similar legislation to govern corporations operating domestically. But from an international perspective it is, therefore, appropriate and probably necessary for most corporations to comply with Sarbanes-Oxley requirements in order to avoid future problems with the governing bodies.

This book summarizes the Act and provides a simplifies guide to compliance. The purpose is to provide senior management and other interested or affected undividuals with a reasonably accurate idea of what Sarbanes-Oxley compliance entails, and how to deal with it.

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. The CDROM included in the book provides Certification templates, a "What to do" and "Check" List and a description of the COSO Framework – the most popular Internal Control System framework.

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Editorial Reviews

From the Publisher
"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.
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Product Details

  • ISBN-13: 9780750668231
  • Publisher: Elsevier Science
  • Publication date: 12/14/2005
  • Series: CIMA Professional Handbook Series
  • Pages: 160
  • Product dimensions: 6.30 (w) x 9.10 (h) x 0.60 (d)

Meet the Author

Michael F. Holt is a Senior Technical and Business Documentation specialist with over thirty years experience. Mike's specialty lies in his ability to take complex and specialized concepts, documents and proposals, and present them in a clear, attractive and easily understood manner.

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Table of Contents

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

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