By Michael F. Holt
The Sarbanes-Oxley Act is a compulsory requirement for all organisations indexed within the US. Compliance isn't really an choice. This publication is written as a "working guide" for the senior administration to know the Act and its implications. It presents a piece via part evaluation of the Act and the right motion to take up each one case. The CDROM incorporated within the booklet presents Certification templates, a "What to do" and "Check" checklist and an outline of the COSO Framework - the preferred inner keep watch over approach framework. there's insurance of the way united kingdom businesses indexed in, or doing company with the United States even have to conform with the Sarbanes-Oxley Act. an outline of the united kingdom model of SOX is usually included.The Appendix describes the (minor) adaptations for Canadian indexed agencies in line with Ontario Securities fee and British Columbia Securities fee ideas. * an easy clarification of the Sarbanes-Oxley Act for senior administration trying to find a no-nonsense advisor* offers a scientific process for compliance* contains CDROM of templates and checklists to ease knowing and practise for compliance
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Additional resources for Sarbanes-Oxley Act (CIMA Professional Handbook)
Example text
C. 78o(d)), or any officer, employee, contractor, subcontractor, or agent of such company, may discharge, demote, suspend, threaten, harass, or in any other manner discriminate against an employee in the terms and conditions of employment because of any lawful act done by the employee— (1) to provide information, cause information to be provided, or otherwise assist in an investigation regarding any conduct which the employee reasonably believes constitutes a violation of section 1341, 1343, 1344, or 1348, any rule or regulation of the Securities and Exchange Commission, or any provision of Federal law relating to fraud against shareholders, when the information or assistance is provided to or the investigation is conducted by— (A) a Federal regulatory or law enforcement agency; (B) any Member of Congress or any committee of Congress; or The Sarbanes–Oxley Act Sec.
Action Required None Title II—Auditor independence Sec. 201. Services outside the scope of practice of auditors Summary (1) bookkeeping or other services related to the accounting records or financial statements of the audit client; (2) financial information systems design and implementation; (3) appraisal or valuation services, fairness opinions, or contribution-in-kind reports; (4) actuarial services; (5) internal audit outsourcing services; (6) management functions or human resources; (7) broker or dealer, investment adviser, or investment banking services; (8) legal services and expert services unrelated to the audit; and (9) any other service that the Board determines, by regulation, is impermissible.
Action Required Check section 10A (Appendix B), see Appendix A—Final Rules Sec. 209. Considerations by appropriate State regulatory authorities Summary In supervising non-registered public accounting firms and their associated persons, appropriate State The Sarbanes–Oxley Act None at this time. (Check to find out results of review) 21 The Sarbanes–Oxley Act regulatory authorities should make an independent determination of the proper standards applicable, particularly taking into consideration the size and nature of the business of the accounting firms they supervise and the size and nature of the business of the clients of those firms.