Présentation par l'éditeur
Everything corporate employees must know to understand and comply with the Sarbanes-Oxley Act

No law in recent memory has caused more confusion and apprehension in corporate America than the Sarbanes-Oxley Act (SOA). What Is Sarbanes-Oxley? is a concise, comprehensive overview of the act, filled with plain-English explanations of the vital details employees at every level must know and understand to help their firms achieve and maintain SOA compliance.

Summarizing the text of the law for ease of understanding and reference, this vital addition to McGraw-Hill's What Is ... ? series provides readers with:

* Guidelines for ensuring that a company's policies, procedures, systems, and controls are SOA compliant
* Management certification responsibilities and noncompliance penalties­­under hot-button Sections 302, 404, and 906
* Techniques for modifying existing control systems and programs to meet new SOA specifications

Au sommaire

* An Overview of the Sarbanes-Oxley Act
* Disclosure Controls and Procedures
* Management's Discussion and Analysis
* Non-GAAP Financial Measures (Regulation G)
* Real-time Diclosures and Increased SEC Review of Periodic Reports
* Corporate Governance Standards
* The Audit Committee
* Codes of Conduct and Ethics, Governance Guidelines
* Other Standards Applicable to Directors or Officers
* Auditor Independence
* Oversight Board and Regulation
* Attorney Professional Responsibility (Section 307)
* Employee Whystle-Blower Protection
* Misconduct, Penalties, and Statutes of Limitations

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