Includes index.

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.