Public Company Accounting Reform and Investor Protection Act Of 2002

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ISBN 13 : 9781466300064
Total Pages : 144 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Public Company Accounting Reform and Investor Protection Act Of 2002 by : U. S. Congress

Download or read book Public Company Accounting Reform and Investor Protection Act Of 2002 written by U. S. Congress and published by . This book was released on 2002-07-15 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Sarbanes-Oxley Act of 2002 (Pub.L. 107-204, 116 Stat. 745, enacted July 30, 2002), also known as the 'Public Company Accounting Reform and Investor Protection Act' (in the Senate) and 'Corporate and Auditing Accountability and Responsibility Act' (in the House) and commonly called Sarbanes-Oxley, Sarbox or SOX, is a United States federal law enacted on July 30, 2002, which set new or enhanced standards for all U.S. public company boards, management and public accounting firms. It is named after sponsors U.S. Senator Paul Sarbanes (D-MD) and U.S. Representative Michael G. Oxley (R-OH).

Accounting Reform and Investor Protection: Reports, bills, and the Sarbanes-Oxley Act of 2002

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Publisher :
ISBN 13 :
Total Pages : 668 pages
Book Rating : 4.0/5 (1 download)

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Book Synopsis Accounting Reform and Investor Protection: Reports, bills, and the Sarbanes-Oxley Act of 2002 by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs

Download or read book Accounting Reform and Investor Protection: Reports, bills, and the Sarbanes-Oxley Act of 2002 written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2003 with total page 668 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting Reform and Investor Protection

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ISBN 13 :
Total Pages : 506 pages
Book Rating : 4.0/5 (1 download)

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Book Synopsis Accounting Reform and Investor Protection by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs

Download or read book Accounting Reform and Investor Protection written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2003 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting Reform and Investor Protection: without special title

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ISBN 13 :
Total Pages : 696 pages
Book Rating : 4.0/5 (1 download)

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Book Synopsis Accounting Reform and Investor Protection: without special title by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs

Download or read book Accounting Reform and Investor Protection: without special title written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2003 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting Reform and Investor Protection

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ISBN 13 : 9780756737580
Total Pages : 638 pages
Book Rating : 4.7/5 (375 download)

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Book Synopsis Accounting Reform and Investor Protection by : Paul S. Sarbanes

Download or read book Accounting Reform and Investor Protection written by Paul S. Sarbanes and published by . This book was released on 2004-02-01 with total page 638 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vol. IV on The Legislative History of the Sarbanes-Oxley Act of 2002: Accounting Reform and Investor Protection Issues Raised by Enron and Other Public Companies. Reports, Bills, and the Sarbanes-Oxley Act of 2002, April 16, 22, 24, 25, May 6, June 18, 26, July 15, 16, and 25, 2002.

Sarbanes- Oxley Act Of 2002

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ISBN 13 : 9781466299979
Total Pages : 66 pages
Book Rating : 4.2/5 (999 download)

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Book Synopsis Sarbanes- Oxley Act Of 2002 by : United States Congress Staff

Download or read book Sarbanes- Oxley Act Of 2002 written by United States Congress Staff and published by . This book was released on 2002-01-23 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Sarbanes-Oxley Act of 2002 (Pub.L. 107-204, 116 Stat. 745, enacted July 30, 2002), also known as the 'Public Company Accounting Reform and Investor Protection Act' (in the Senate) and 'Corporate and Auditing Accountability and Responsibility Act' (in the House) and commonly called Sarbanes-Oxley, Sarbox or SOX, is a United States federal law enacted on July 30, 2002, which set new or enhanced standards for all U.S. public company boards, management and public accounting firms. It is named after sponsors U.S. Senator Paul Sarbanes (D-MD) and U.S. Representative Michael G. Oxley (R-OH).The bill was enacted as a reaction to a number of major corporate and accounting scandals including those affecting Enron, Tyco International,Adelphia, Peregrine Systems and WorldCom. These scandals, which cost investors billions of dollars when the share prices of affected companies collapsed, shook public confidence in the nation's securities markets.It does not apply to privately held companies. The act contains 11 titles, or sections, ranging from additional corporate board responsibilities to criminal penalties, and requires the Securities and Exchange Commission (SEC) to implement rulings on requirements to comply with the new law. Harvey Pitt, the 26th chairman of the SEC, led the SEC in the adoption of dozens of rules to implement the Sarbanes-Oxley Act. It created a new, quasi-public agency, the Public Company Accounting Oversight Board, or PCAOB, charged with overseeing, regulating, inspecting and disciplining accounting firms in their roles as auditors of public companies. The act also covers issues such as auditor independence, corporate governance, internal control assessment, and enhanced financial disclosure.The act was approved by the House by a vote of 423 in favor, 3 opposed, and 8 abstaining and by the Senate with a vote of 99 in favor, 1 abstaining. President George W. Bush signed it into law, stating it included "the most far-reaching reforms of American business practices since the time of Franklin D. Roosevelt."Debate continues over the perceived benefits and costs of SOX. Opponents of the bill claim it has reduced America's international competitive edge against foreign financial service providers, saying SOX has introduced an overly complex regulatory environment into U.S. financial markets. Proponents of the measure say that SOX has been a "godsend" for improving the confidence of fund managers and other investors with regard to the veracity of corporate financial statements.

Study of the Sarbanes-Oxley Act of 2002 Section 404

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Publisher : DIANE Publishing
ISBN 13 : 1437924549
Total Pages : 139 pages
Book Rating : 4.4/5 (379 download)

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Book Synopsis Study of the Sarbanes-Oxley Act of 2002 Section 404 by : Barry Leonard

Download or read book Study of the Sarbanes-Oxley Act of 2002 Section 404 written by Barry Leonard and published by DIANE Publishing. This book was released on 2011-05 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Public Co. Accounting Reform and Investor Protection Act, otherwise known as the Sarbanes-Oxley Act, was enacted in July 2002 after a series of high-profile corp. scandals involving Enron and Worldcom. Section 404(a) of the Act requires management to assess and report on the effectiveness of internal control over financial reporting. It also requires that an independent auditor attest to management¿s assessment of the effectiveness of those controls. Efforts to reduce the costs while retaining the effectiveness of compliance resulted in a series of reforms in 2007. This report presents an analysis of data from publicly traded co. collected from a survey of financial exec. of co. with Section 404 experience. Charts. This is a print on demand report.

107-2 Hearings: Accounting Reform and Investor Protection, S. Hrg. 107-948, Vol. 1, February 12, 14, 26 and 27, 2002, *

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ISBN 13 :
Total Pages : 524 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis 107-2 Hearings: Accounting Reform and Investor Protection, S. Hrg. 107-948, Vol. 1, February 12, 14, 26 and 27, 2002, * by :

Download or read book 107-2 Hearings: Accounting Reform and Investor Protection, S. Hrg. 107-948, Vol. 1, February 12, 14, 26 and 27, 2002, * written by and published by . This book was released on 2003 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting Reform and Investor Protection

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Publisher :
ISBN 13 : 9780756737559
Total Pages : 504 pages
Book Rating : 4.7/5 (375 download)

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Book Synopsis Accounting Reform and Investor Protection by : Paul S. Sarbanes

Download or read book Accounting Reform and Investor Protection written by Paul S. Sarbanes and published by . This book was released on 2004-02 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vol. I on The Legislative History of the Sarbanes-Oxley Act of 2002: Accounting Reform and Investor Protection Issues Raised by Enron and Other Public Co. Witnesses: Former Chairmen, SEC (Arthur Levitt, 1993-2000; Richard Breeden, 1989-1993; David Ruder, 1987-1989; Harold Williams, 1977-1981; Roderick Hills, 1975-1977); Paul Volcker, Internat. Accounting Stand. Comm. Fnd.; Sir David Tweedie, Internat. Accounting Stand. Board; Former Chief Accountants, SEC (Walter Schuetze, 1992-1995; Michael Sutton, 1995-1998; Lynn Turner, 1998-2001); Dennis Beresford, Former Chmn., Financial Accounting Stand. Board, 1987-1997; John Biggs, CEO, TIAA-CREF; and Ira Millstein, Blue Ribbon Comm. on Improving the Effective. of Corp. Audit Comm.

Study of the Sarbanes-Oxley Act of 2002 Section 404

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ISBN 13 : 9781466299924
Total Pages : 140 pages
Book Rating : 4.2/5 (999 download)

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Book Synopsis Study of the Sarbanes-Oxley Act of 2002 Section 404 by : Office of Economic Analysis

Download or read book Study of the Sarbanes-Oxley Act of 2002 Section 404 written by Office of Economic Analysis and published by . This book was released on 2009-09-01 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Public Company Accounting Reform and Investor Protection Act, otherwise known as the Sarbanes-Oxley Act (the "Act"), was enacted in July 2002 after a series of high-profile corporate scandals involving companies such as Enron and Worldcom. Section 404(a) of the Act requires management to assess and report on the effectiveness of internal control over financial reporting ("ICFR"). Section 404(b) requires that an independent auditor attest to management's assessment of the effectiveness of those internal controls. Because the cost of complying with the requirements of Section 404 of the Act ("Section 404") has been generally viewed as being unexpectedly high,1 efforts to reduce the costs while retaining the effectiveness of compliance resulted in a series of reforms in 2007. This report presents an analysis of data from publicly traded companies collected from an SEC-sponsored Web survey of financial executives of companies with Section 404 experience conducted during December 2008 and January 2009. The analysis of the survey data is designed to inform the Commission and other interested parties as to whether changes occurring since 2007 are having the intended effect of facilitating more cost-effective internal controls evaluations and audits, especially as they may apply to smaller reporting companies. The findings of the analysis relating to efficiency include evidence on the total and component compliance costs, the changes in costs over time, and the factors that help to explain why costs are lower or higher for some companies than for others. These findings include evidence of direct and indirect effects that management ascribes to Section 404 compliance, including evidence on intended benefits. The 2007 reforms that are the focus of this inquiry include the SEC's June 2007 Management Guidance and its order approving the Public Company Accounting Oversight Board's (PCAOB) Accounting Standard No. 5 (AS5) (collectively referred to as the "2007 reforms"). We are primarily interested in whether and how companies' experience with Section 404(b) compliance changed following the reforms, yet this report also presents evidence on the implementation of both Section 404(a) and Section 404(b). This reflects the interrelationship between the two requirements.

Sarbanes-Oxley IT Compliance Using Open Source Tools

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Publisher : Elsevier
ISBN 13 : 0080557279
Total Pages : 466 pages
Book Rating : 4.0/5 (85 download)

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Book Synopsis Sarbanes-Oxley IT Compliance Using Open Source Tools by : Christian B Lahti

Download or read book Sarbanes-Oxley IT Compliance Using Open Source Tools written by Christian B Lahti and published by Elsevier. This book was released on 2007-12-19 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Sarbanes-Oxley Act (officially titled the Public Company Accounting Reform and Investor Protection Act of 2002), signed into law on 30 July 2002 by President Bush, is considered the most significant change to federal securities laws in the United States since the New Deal. It came in the wake of a series of corporate financial scandals, including those affecting Enron, Arthur Andersen, and WorldCom. The law is named after Senator Paul Sarbanes and Representative Michael G. Oxley. It was approved by the House by a vote of 423-3 and by the Senate 99-0. This book illustrates the many Open Source cost-saving opportunities that public companies can explore in their IT enterprise to meet mandatory compliance requirements of the Sarbanes-Oxley act. This book will also demonstrate by example and technical reference both the infrastructure components for Open Source that can be made compliant, and the Open Source tools that can aid in the journey of compliance. Although many books and reference material have been authored on the financial and business side of Sox compliance, very little material is available that directly address the information technology considerations, even less so on how Open Source fits into that discussion. The format of the book will begin each chapter with the IT business and executive considerations of Open Source and SOX compliance. The remaining chapter verbiage will include specific examinations of Open Source applications and tools which relate to the given subject matter. * Only book that shows companies how to use Open Source tools to achieve SOX compliance, which dramatically lowers the cost of using proprietary, commercial applications. * Only SOX compliance book specifically detailing steps to achieve SOX compliance for IT Professionals.

Public Company Accounting Reform and Investor Protection Act of 2002

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ISBN 13 :
Total Pages : 74 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Public Company Accounting Reform and Investor Protection Act of 2002 by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs

Download or read book Public Company Accounting Reform and Investor Protection Act of 2002 written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2002 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting Reform and Investor Protection: Excerpts from the Congressional Record

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ISBN 13 :
Total Pages : 494 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Accounting Reform and Investor Protection: Excerpts from the Congressional Record by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs

Download or read book Accounting Reform and Investor Protection: Excerpts from the Congressional Record written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2003 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting Reform and Investor Protection

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ISBN 13 :
Total Pages : 718 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Accounting Reform and Investor Protection by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs

Download or read book Accounting Reform and Investor Protection written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2003 with total page 718 pages. Available in PDF, EPUB and Kindle. Book excerpt:

107-2 Documents: Accounting Reform and Investor Protection, S. Hrg. 107-948, July 8, 9, 10, 11, 12, 15, and 25, 2002, *

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ISBN 13 :
Total Pages : 500 pages
Book Rating : 4.3/5 (91 download)

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Download or read book 107-2 Documents: Accounting Reform and Investor Protection, S. Hrg. 107-948, July 8, 9, 10, 11, 12, 15, and 25, 2002, * written by and published by . This book was released on 2003 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting Reform and Investor Protection: Reports, bills, and the Sarbanes-Oxley Act of 2002

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ISBN 13 :
Total Pages : 742 pages
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Book Synopsis Accounting Reform and Investor Protection: Reports, bills, and the Sarbanes-Oxley Act of 2002 by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs

Download or read book Accounting Reform and Investor Protection: Reports, bills, and the Sarbanes-Oxley Act of 2002 written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2003 with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting Reform and Investor Protection: without special title

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ISBN 13 :
Total Pages : 680 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Accounting Reform and Investor Protection: without special title by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs

Download or read book Accounting Reform and Investor Protection: without special title written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2003 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt: