Store Legal Sarbanes-Oxley Manual: A Handbook for the Act and SEC Rules, Third Edition
Sarbanes-Oxley Manual: A Handbook for the Act and SEC Rules, 3rd Edition by

Sarbanes-Oxley Manual: A Handbook for the Act and SEC Rules, Third Edition

Format
Softcover
$87.00

Softcover

Price
$87.00
Add to Cart
Overview

The Sarbanes-Oxley Act of 2002 is the most important federal securities legislation since the New Deal. This landmark legislation mandates significant reform in all aspects of the financial reporting and disclosure system, and imposes new duties on the participants in that system. The Sarbanes-Oxley Act also created the Public Company Accounting Oversight Board and gave it broad powers to set auditing standards for accounting firms that audit public companies.

In this context, Congress directed the SEC to adopt rules increasing the accountability of senior management, improving the quality of financial reporting, and raising legal and ethical standards for the gatekeepers of the financial system, such as analysts, auditors, audit committees, management, and attorneys.

The Sarbanes-Oxley Manual: A Handbook for the Act and SEC Rules contains detailed discussion of the extensive SEC rulemaking that filled in the statutory framework, as well as a discussion of the statutes themselves. The Sarbanes-Oxley Manual also looks at the legislative history, as well as subsequent SEC staff interpretations. In addition, it examines court decisions interpreting various provisions of the Sarbanes-Oxley Act .

Among the many topics examined in the Sarbanes-Oxley Manual are provisions governing: audit committees, auditor independence, the certification of financial statements, insider reporting, the composition, rules and standards of the PCAOB, attorney professional responsibility, analyst conflicts of interest, whistleblower protections, and internal control over financial reporting. The Sarbanes-Oxley Manual also includes, following the chapter discussion, an appendix containing the complete law text (see ¶1000 et seq.).

The Third Edition includes a new chapter on the international implications of Sarbanes-Oxley (see ¶701-704). It also features expanded discussion of internal controls, including the recently-issued PCAOB Auditing Standard No. 5 and the SEC’s management guidance (see ¶510 et seq.). Other new coverage includes analysis of court decisions on such issues as the constitutionality of the PCAOB (see ¶201), forfeiture of bonuses and profits under Section 304 (see ¶618), certification liability under Section 302 (see ¶438), the Section 308 Fair Funds provision (see ¶612), and the Section 804 limitations period (see ¶634).

Pages 344
Publish Date 01/17/2007
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9780808016595
SKU 10028553-0001
Table of Contents

Chapter 1- INTRODUCTION

Overview

Regulatory Bodies

Other Considerations

Chapter 2 - ACCOUNTING OVERSIGHT BOARD

Overview

Standard-Setting Role

Inspections

Investigations and Disciplinary Actions

SEC Oversight

Accounting Standards

Chapter 3 - AUDITOR INDEPENDENCE

Overview

Prohibited Non-Audit Services

Audit Committee Pre-Approval of Services

Audit Partner Rotation

Report to Audit Committee

Other Reforms

Chapter 4 - CORPORATE GOVERNANCE AND RESPONSIBILITY

Overview

Audit Committees

CEO/CFO Certification

Improper Influence on Audits

Attorney Reporting Duties

Other Reforms

Chapter 5 - ISSUER AND MANAGEMENT DISCLOSURE

Overview

Disclosures in Periodic Reports

Insider Transactions

Internal Controls

Audit Committee Financial Expert

Financial Officer Code of Ethics

Other Reforms

Chapter 6 - OTHER REFORMS

Overview

Analyst Conflicts of Interest

SEC Resources, Authority and Enforcement

Fraud and Criminal Penalties

Studies and Reports

Chapter 7 - INTERNATIONAL ASPECTS

Audit Oversight

Corporate Governance - Audit Committees

Internal Controls

Certification of Reports

TEXT OF ACT

TOPICAL INDEX

Volumes