Tax & Accounting's Education Series
CORPORATE GOVERNANCE
| Practical Guide to Corporate Governance and Accounting:
Implementing the Requirements of the Sarbanes-Oxley Act Edited
by: David E. Hardesty
Updated Annually
Product Code: SONLP |
Practical Guide to Corporate Governance and Accounting: Implementing
the Requirements of the Sarbanes-Oxley Act, contains
a wealth of new and updated material. This release further analyzes Act Section
404’s requirement that management evaluate and report on the effectiveness
of internal control, in addition to the requirement that independent auditors
audit internal control.
In light of the PCAOB’s recent issuance of crucial new auditing standards
setting out requirements to be followed by independent auditors in testing
internal control, this release provides complete guidance on the requirements
of Section 404, as they apply to both management and independent auditors
(Section 1600). A new section of this release examines Section 302’s
requirement that management report on the effectiveness of disclosure controls
and procedures as part of its quarterly Section 302 certification (Section
1700).
In addition, this release explores the ways in which the Sarbanes-Oxley Act
improves the quality of public companies’ financial information, as
reported to investors, and gives investors guidance on evaluating the quality
of a company’s reporting (Section 2400). This release also provides
new and updated sample disclosures and reports of public companies, such
as audit committee charters, and audit committee non-audit service approval
policies.
Table of Contents
Public Company Accounting Oversight Board
Auditor Independence
Corporate Responsibility
Enhanced Financial Disclosures
Analyst Conflict 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 Over Financial Reporting
Disclosure Controls and Procedures
State Boards of Accountancy
Pension and Retirement Plans
Accounting Firms-public Companies
Accounting Firms-non-public Companies
In-house Attorneys
Outside Attorneys
Impact of Sarbanes-Oxley On Investors
Client Letters and Interoffice Memoranda
Checklists
Sample Disclosures and Reports
Text Of The Sarbanes-Oxley Act Of 2002
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