Practical Guide to Corporate Governance and Accounting: Implementing the Requirements of the Sarbanes-Oxley Act, 2012 Edition
Author: David E. Hardesty
This text is available in print and online editions. For purchase information go to Thomson Reuters
This authoritative treatise includes analysis, explanations, sample client letters and interoffice memoranda, checklists and tables to help you understand exactly how the Sarbanes-Oxley Act, the amendments made by the Dodd-Frank Wall Street Reform Act, and the related SEC and PCAOB rules and regulations affect you and your company or firm. The Guide also offers cross-reference tables grouped into who-is affected categories so you to can determine what actions to take.
In addition there substantial commentary and guidance on
Recent updates 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; (2) the SEC's Commission Guidance Regarding Management's Report on Internal Control Over Financial Reporting; (3) amendments to SOX made by Dodd-Frank; (4) the exemption of non-accelerated filers from the Section 404 audit; (5) the most recent academic studies of the impact of SOX; (6) the most recent SEC studies on the costs of SOX compliance; and (7) the expansion of PCAOB authority over audits of brokers and dealers.