What is Sarbanes-Oxley?

  • 1h 36m
  • Guy P. Lander
  • McGraw-Hill
  • 2004

The Sarbanes-Oxley Act is unquestionably important to corporate America. It can also be complex and confusing, for everyone from the employees who must be doubly aware of what they can—and cannot—do to the officers who must take legal responsibility for the actions, errors, and omissions of those employees.

What is Sarbanes-Oxley? provides you with a plain-English overview of the Act to help ensure that your firm achieves and maintains top-to-bottom Sarbanes-Oxley Act (SOA) compliance. Written in clear, concise, and readable language, with helpful checklists so that no requirements are overlooked this SOA primer covers:

  • Guidelines for ensuring that your company’s policies, procedures, systems, and controls are Sarbanes-Oxley compliant
  • Management certification responsibilities—and noncompliance penalties—under Sections 302, 404, and 906
  • Techniques for modifying existing control systems and programs to meet new SOA specifications

Today’s most competitive corporations—rather than viewing Sarbanes-Oxley as a painful and costly-to-implement headache—are using SOA as an opportunity to both revitalize their business practices and strengthen their competitive positions. Get the details of what your firm must understand to meet the requirements of the Sarbanes-Oxley Act in McGraw-Hill’s straightforward primer What is Sarbanes-Oxley?

About the Author

Guy P. Lander is an attorney with Davies Ward Phillips & Vineberg. A recognized authority and frequent speaker on the Sarbanes-Oxley Act, Lander is the author of several successful law books and former chairman of both the Committee on Securities Regulation and the Business Law Section for the New York State Bar Association.

In this Book

  • What Is Sarbanes-Oxley?
  • An Overview of the Sarbanes-Oxley Act
  • Disclosure Controls And Procedures
  • Chapter 3: Management’s Discussion And Analysis
  • Non-Gaap Financial Measures (Regulation G)
  • Chapter 5: Real-Time Disclosures 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 Whistleblower Protection
  • Misconduct, Penalties, And Statutes Of Limitations