Titlebook: Sarbanes-Oxley; Building Working Str Terence Sheppey,Ross McGill Book 2007 Palgrave Macmillan, a division of Macmillan Publishers Limited 2

社团

Compliance with Section 302 controls over the process that supports those reports. This section applies to companies filing quarterly and annual reports with the SEC under Section 13(a) or 15(d) of the Securities Exchange Act. It has two main requirements:

不合

多样

Ointment

剧毒

The Public Face: Financial Reporting its likely financial integrity. This demonstration underpins its trustworthiness. The figures may dip and the actual value might drop, but the perception of being a sound operation may be enough to ensure that it remains a good investment.

同步左右

What is Sarbanes-Oxley?S and non-US firms seeking to comply with corporate governance initiatives. Often known under the abbreviation SOX, the act is so named after the architects of the Act, Senator Paul Sarbanes and Representative Michael Oxley. As legislation it was passed in 2002, with implementation of its sections a

惊奇

Background and Legislative Trendscular financial failures of high-profile public companies, management and auditors indulging in “creative accounting” brought the level of SEC enforcement activity to record levels. Multi-billion dollar restatements and resulting bankruptcies of companies such as Enron and WorldCom led directly to t

相符

柳树；枯黄

An Overview of the Actcommentary on the history and development of the legislative process. It does, however, intend to emphasize those parts of the Act that are most relevant to the compliance effort. It also summarizes sections and indicates their “compliance scope.” This references the individuals, functions, and type

triptans