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Sarbanes-Oxley guidance

✍ Scribed by Stephen R. Goldberg; Joseph H. Godwin

Publisher
John Wiley and Sons
Year
2004
Tongue
English
Weight
41 KB
Volume
15
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

✦ Synopsis

Sarbanes-Oxley is the most sweeping securities regulation since the 1933 and 1934 acts. Section 404 requires public companies to submit an annual assessment of the effectiveness of their internal controls. It also requires the company's independent auditor to opine on management's internal control reports, just as they audit the financial statements of the company. The two books selected for review provide guidance to management to comply with Sarbanes-Oxley requirements and to improve financial reporting and operating effectiveness.

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