The Sarbanes-Oxley Act: Analysis and Practice

by Greene, Edward F.; Silverman, Leslie N.; Becker, David M.; Rosen, Edward J.; Fisher, Janet L.; Braverman, Daniel A.

• ISBN13: 9780735544925
• ISBN10: 0735544921
• Format: Paperback
• Copyright: 2003-09-01
• Publisher: Wolters Kluwer

Summary

The Sarbanes-Oxley Act: Analysis & Practice is a concise, practical guide that looks at the impact of the most important securities legislation enacted since the 1930s. The book offers expert analysis on each section of the act from a team of securities experts at the law firm of Cleary, Gottlieb, Steen & Hamilton, along with the full text of the act, reporter's notes and helpful charts on how to comply with the new law. the Sarbanes-Oxley Act: Analysis & Practice was created to assist attorneys, accountants, directors and corporate secretaries, As well as institutional investors in understanding what significant changes To The securities laws them and To The corporation or accounting firm. This book offers timely analysis and aid in identifying what actions need to be taken and by whom. The booklet contains: The full text of the act and more about this historic bill signing. Section-by-section analysis of the act from securities experts to help the customer Understand The changes and which corporate positions are affected. Statutory Language Committee Reports Charts that provide step-by-step guidance on how to comply with the new law

Table of Contents

About the Authors	vii
Introduction	xiii
Sarbanes-Oxley Act: Overview and Implementation	1	(52)
Considerations for Foreign Private Issuers	53	(6)
Audit Committee Responsibilities	59	(26)
Listed Company Audit Committee Standards	85	(14)
NYSE and Nasdaq Governance Proposals	99	(14)
Officer Certifications and Internal Control Reports	113	(18)
Questions to Ask Before Certifying Periodic Reports	131	(10)
Designing Disclosure Controls and Procedures	141	(16)
Practical Considerations for Earnings Releases	157	(8)
Attorney Professional Conduct Standards	165	(26)
Appendix A Sarbanes-Oxley Act of 2002	191	(68)
Appendix B Summary of New Disclosure Requirements	259	(18)
Appendix C Additional Resources	277	(2)
Appendix D Forms of Officer Certification	279