What is Sarbanes-Oxley? / (Record no. 4878)

MARC details
000 -LEADER
fixed length control field 03524nam a2200205Ia 4500
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9780071437967
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 0072979887
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9780072979886
050 #0 - CALL NUMBER
Classification number KF1446
Item number .L39
100 1# - AUTHOR
Personal name Lander, Guy P.
245 10 - TITLE
Title What is Sarbanes-Oxley? /
Statement of responsibility, etc Guy P. Lander.
260 ## - PUBLICATION INFORMATION
Place of publication New York :
Name of publisher McGraw Hill,
Year of publication ©2004.
300 ## - DESCRIPTION
Number of Pages xiv, 114 pages :
Other physical details illustrations ;
Dimensions 23 cm.
500 ## - NOTES
General note Includes index.
505 ## - FORMATTED CONTENTS NOTE
Table of Content COPYRIGHT/TERMS OF USE; CONTENTS; 1. AN OVERVIEW OF THE SARBANES-OXLEY ACT; What the Act Does; Reports Covered; Content of Certification; Form of Certification; Liability for False Section 302 Certification; Section 906 Certification; Method of Submission; Amendments; Penalties; 2. DISCLOSURE CONTROLS AND PROCEDURES; Disclosure Controls and Procedures; Internal Control over Financial Reporting; Differences Between Internal Control over Financial Reporting and Disclosure Controls and Procedures; Effective Dates; Recommendations; 3. MANAGEMENTÕS DISCUSSION AND ANALYSIS. Off-Balance Sheet DisclosuresAggregate Contractual Commitments; Critical Accounting Policies: Proposed Disclosure Requirements; 4. NON-GAAP FINANCIAL MEASURES (REGULATION G; Regulation G; Using Non-GAAP Financial Measures in SEC Filings; Form 8-K: Filing Earnings Release; 5. REAL-TIME DISCLOSURES AND INCREASED SEC REVIEW OF PERIODIC REPORTS; Shortened Deadlines for 10-K and 10-Q; Increased SEC Review of Periodic Reports; 6. CORPORATE GOVERNANCE STANDARDS; The Board of Directors; Director Independence Criteria; NYSE Proposals; Other Board Committees; NYSE Proposals; Nasdaq Proposals. Shareholder Approval Requirements for Equity Compensation Plans7. THE AUDIT COMMITTEE; Requirements; Approval of Audit Engagements and of Non-Audit Services to Be Provided by an Auditor; Required Reports to the Audit Committee; Code of Ethics for Senior Financial Officers and Chief Executive Officers; Attorney Reports of Material Violations; NYSE Proposals; Nasdaq Proposals; 8. CODES OF CONDUCT AND ETHICS, GOVERNANCE GUIDELINES; Sarbanes-Oxley Act and SEC Implementing Rules; NYSE Proposals; Nasdaq Proposals; Education and Training of Directors. 9. OTHER STANDARDS APPLICABLE TO DIRECTORS OR OFFICERSProhibition on Personal Loans; Reporting Insider Trading; Insider Trading During Pension Fund Blackout Periods; Forfeiture of Certain Bonuses and Profits; Improper Influence on Conduct of Audits; Temporary Freeze Authority for the SEC; 10. AUDITOR INDEPENDENCE; Cooling OffÓ After Employment Relationships; Scope of Services Provided by Auditors; Partner Rotation; Audit Committee Oversight of the Engagement; Communication with the Audit Committees; Expanded Disclosure; Compensation; 11. OVERSIGHT BOARD AND REGULATION. Establishment and Administrative Procedures Registration with the Board; Auditing, Quality Control, and Independence Standards and Rules; Inspections of Registered Public Accounting Firms; Investigations and Disciplinary Proceedings; Foreign Public Accounting Firms; SEC Oversight, Accounting Standards, and Funding; Effective Date and Transition; 12. ATTORNEY PROFESSIONAL RESPONSIBILITY (SECTION 307; The AttorneyÕs Reporting Obligation; To Whom Does an Attorney Owe a Responsibility; An AttorneyÕs Reporting Obligation; The Obligations of Investigating and Defending Attorneys.
650 ## - SUBJECTS
Topical Term United States. -- Sarbanes-Oxley Act of 2002.
650 ## - SUBJECTS
Topical Term Sarbanes-Oxley Act of 2002 (United States)
650 ## - SUBJECTS
Topical Term Corporations -- Accounting -- Law and legislation -- United States.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Books
Holdings
Withdrawn status Lost status Collection code Home library Current library Shelving location Date acquired Full call number Accession Number Koha item type
    Reference Methodist University Law Library Methodist University Law Library General Stacks   KF1446 .L39 11656 Books
    Reference Methodist University Law Library Methodist University Law Library General Stacks   KF1446 .L39 16814 Books
    Reference Methodist University Law Library Methodist University Law Library General Stacks   KF1446 .L39 16818 Books
    Reference Methodist University Law Library Methodist University Law Library General Stacks   KF1446 .L39 11657 Books
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