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Informationen zum Autor Michael F. Holt is a Senior Technical and Business Documentation specialist with over thirty years experience. Mike's specialty lies in his ability to take complex and specialized concepts, documents and proposals, and present them in a clear, attractive and easily understood manner. Klappentext The Sarbanes-Oxley Act is a mandatory requirement for all corporations listed in the US. Compliance is not an option. This book is written as a working manual for the senior management to grasp the Act and its implications. It provides a section by section overview of the Act and the appropriate action to take in each case. The CDROM included in the book provides Certification templates, a What to do and Check List and a description of the COSO Framework the most popular Internal Control System framework. There is coverage of how UK companies listed in, or doing business with America also have to comply with the Sarbanes-Oxley Act. A description of the UK version of SOX is also included. The Appendix describes the (minor) variations for Canadian listed corporations based on Ontario Securities Commission and British Columbia Securities Commission rules. * A simple explanation of the Sarbanes-Oxley Act for senior management looking for a no-nonsense guide* Provides a systematic procedure for compliance* Includes CDROM of templates and checklists to ease understanding and preparation for compliance Zusammenfassung Suitable for the senior management to grasp the Sarbanes-Oxley Act and its implications! this title provides a section by section overview of the Act and the appropriate action to take in each case. It provides Certification templates! a What to do and Check List and a description of the COSO Framework. Inhaltsverzeichnis Title I - Public Company Accounting Oversight Board Title II - Auditor Independence Title III - Corporate Responsibility Title IV - Enhanced Financial Disclosures Title V - Analyst Conflicts Of Interest Title VI - Commission Resources And Authority Title VII - Studies And Reports Title VIII - Corporate And Criminal Fraud Accountability Title IX - White-Collar Crime Penalty Enhancements Title X - Corporate Tax Returns Title XI - Corporate Fraud And Accountability Appendix A: Sec Act 10A Appendix B: Code Of Ethics Appendix C: Overview Of Internal Control System A Framework For Enterprise Risk Management Internal Control: A Definition. The Structure: Discussion Of The Components. Typical Internal Control Data Flow Chart Appendix D - Final Rules Certification Form Appendix E - Compliance Review What Do I Have To Do? Check List Appendix F - Report & Certification Templates Disclosure Certification Disclosure Internal Control Report...
List of contents
Title I - Public Company Accounting Oversight Board
Title II - Auditor Independence
Title III - Corporate Responsibility
Title IV - Enhanced Financial Disclosures
Title V - Analyst Conflicts Of Interest
Title VI - Commission Resources And Authority
Title VII - Studies And Reports
Title VIII - Corporate And Criminal Fraud Accountability
Title IX - White-Collar Crime Penalty Enhancements
Title X - Corporate Tax Returns
Title XI - Corporate Fraud And Accountability
Appendix A: Sec Act 10A
Appendix B: Code Of Ethics
Appendix C: Overview Of Internal Control System
A Framework For Enterprise Risk Management
Internal Control: A Definition.
The Structure:
Discussion Of The Components.
Typical Internal Control Data Flow Chart
Appendix D - Final Rules
Certification Form
Appendix E - Compliance Review
What Do I Have To Do?
Check List
Appendix F - Report & Certification Templates
Disclosure Certification
Disclosure Internal Control Report
Report
"Michael Holt has created an incredibly useful toolkit for understanding the basics of the Sarbanes-Oxley Act. It's especially attuned to the needs of non-financial experts who must grasp the fundamentals and key issues. A must-read for decision-makers." --Rick Telberg, principal, Bay Street Group LLC, analysts and advisors to the accounting industry
"...a 'working manual' that leads you through the act section by section, with the appropriate actions to take for each. It also includes checklists and a section on the COSO Framework, as well as details on the ramifications SOX has for Canadian and UK firms. As if that weren't enough, it comes with a CD containing templates of all the forms in the book, and a PowerPoint presentation of compliance requirements." --Accounting Today
