Public Company Accounting Reform and Investor Protection Act Of 2002

Public Company Accounting Reform and Investor Protection Act Of 2002 PDF

Author: U. S. Congress

Publisher:

Published: 2002-07-15

Total Pages: 144

ISBN-13: 9781466300064

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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

Accounting Reform and Investor Protection PDF

Author: Paul S. Sarbanes

Publisher:

Published: 2004-02

Total Pages: 644

ISBN-13: 9780756737566

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Vol. II, The Leg. Hist. of the Sarbanes-Oxley Act of ‘02: Account. Reform & Investor Protect. Issues Raised by Enron & Other Co. Witnesses: David Walker, GAO, accomp. by Thomas McCool & Robert Gramling; Robert Glauber, NASD; Joel Seligman, Wash. U. School of Law; Shaun O'Malley, 2000 Public Oversight Bd. Panel on Audit Effect.; Lee Seidler, 1978 AICPA Comm. on Aud. Respon.; Arthur Wyatt, AICPA; Abraham Briloff, Bernard Baruch Coll., CUNY; Bevis Longstreth, O'Malley Comm. ; James Castellano, AICPA; James Copeland, Jr., Deloitte & Touche; James Gerson, AICPA; Robert Litan, Brookings Inst.; Charles Bowsher, Public Oversight Bd., accomp. by Alan Levenson; John Whitehead, Goldman Sachs; & William Seidman, FDIC.

Accounting Reform and Investor Protection

Accounting Reform and Investor Protection PDF

Author: Paul S. Sarbanes

Publisher:

Published: 2004-02

Total Pages: 480

ISBN-13: 9780756737573

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Vol. III on The Legislative History of the Sarbanes-Oxley Act of 2002: Accounting Reform and Investor Protection Issues Raised by Enron and Other Public Companies. Excerpts from the Congressional Record, Senate Floor Debates, July 8, 9, 10, 11, 12, 15, and 25, 2002.

Study of the Sarbanes-Oxley Act of 2002 Section 404

Study of the Sarbanes-Oxley Act of 2002 Section 404 PDF

Author: Barry Leonard

Publisher: DIANE Publishing

Published: 2011-05

Total Pages: 139

ISBN-13: 1437924549

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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.

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