Practical Guide to Corporate Governance and Accounting: Implementing the Requirements of the Sarbanes-Oxley Act

Practice Area: WG&L FRM Brand: WG&L Financial Reporting & Management

Practical Guide to Corporate Governance and Accounting: Implementing the Requirements of the Sarbanes-Oxley Act
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Practical Guide's author, David Hardesty was voted one of the "Top 100 Most Influential People in Accounting" for 2006 by Accounting Today magazine, for the third time.

RIA and WG&L are proud to offer an indispensable service created specifically to help you reach your compliance goals: Practical Guide to Corporate Governance and AccountingImplementing the Requirements of the Sarbanes-Oxley Act.

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This authoritative service includes analysis, explanations, sample client letters and interoffice memoranda, checklists and tables to help you understand exactly how the Sarbanes-Oxley Act and the related SEC and PCAOB rules and regulations affect you and your company or firm. The Practical Guide also offers cross-reference tables grouped into who-is affected categories so you to can determine what actions to take. In addition there is special focus on:

Management's new responsibilities under Sarbanes-Oxley;
The impact of Sarbanes-Oxley on accountants who audit public companies, as well as the impact on those who do not perform public company audits;
The impact of Sarbanes-Oxley on nonprofit organizations;
The impact of Sarbanes-Oxley on private corporations;
Audit committee responsibilities under Sarbanes-Oxley;
The internal control and information technology requirements of Sarbanes-Oxley.

Recent updates to the Practical Guide include in-depth coverage of the following, among others: (1) PCAOB Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That is Integrated With an Audit of Financial Statements, which superseded PCAOB Auditing Standard no. 2; (2) the SEC’s Commission Guidance Regarding Management’s Report on Internal Control Over Financial Reporting; (3) the PCAOB’s Preliminary Staff Views – An Audit of Internal Control That is Integrated With an Audit of Financial Statements: Guidance for Auditors of Smaller Public Companies, and (4) the SEC’s decision to once again delay the requirement that non-accelerated issuers submit to an independent audit of internal control over financial reporting under Sarbanes Oxley § 404(b). Under this laters postponement, non-accelerated filers – generally smaller public companies – won’t have to comply until they file an annual report for a fiscal year ending on or after December 15, 2009.

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