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Sarbanes-Oxley Manual: A Handbook for the Act and SEC Rules

Sarbanes-Oxley Manual: A Handbook for the Act and SEC Rules

Author: Jim Hamilton; Ted Trautmann
Publisher: CCH Hong Kong
ISBN: empty-204
Published In: September 2009
Format: Loose-leaf
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

The Sarbanes-Oxley Act of 2002 is the most important federal securities legislation since the New Deal. This landmark legislation mandates significant reform in all aspects of the financial reporting and disclosure system, and imposes new duties on the participants in that system. The Act also created the Public Company Accounting Oversight Board and gave it broad powers to set auditing standards for accounting firms that audit public companies.

In this context, Congress directed the SEC to adopt rules increasing the accountability of senior management, improving the quality of financial reporting, and raising legal and ethical standards for the gatekeepers of the financial system, such as analysts, auditors, audit committees, directors, and attorneys.

This book contains detailed examination and discussion of the blizzard of SEC rulemaking that filled in the statutory framework, as well as a discussion of the statutes themselves. The Manual also looks at relevant SEC staff interpretations. In addition, the Manual examines the legislative history of Sarbanes-Oxley. Further, court decisions interpreting provisions of the Act are examined.

Key benefits:

Detailed and systematic analysis by a panel of experts provides reader-friendly and practical reference for practical use.
Written in a plain and straightforward manner for easy understanding.
Cross-referencing of commentary to legislation presented in a reader-friendly manner.

Key Features

One loose-leaf volume.
Bilingual commentary and legislation
Well-structured index and legislation finding list

Provisions governing audit committees
Auditor independence
Certification of financial statements
Insider reporting
Rules and standards of the PCAOB
Attorney professional responsibility
Analyst conflicts of interest
Whistleblower protections
nternal control over financial reporting
Legislation

Product Includes:
Your purchase includes one loose-leaf volume. To ensure that your copy is always current, updates will be issued from time to time when there are major developments. Kindly note that updates are sold separately.

Jim Hamilton is a Principal Analyst at Wolters Kluwer Law & Business, a leading provider of corporate and securities information. Hamilton has written and spoken extensively on federal securities law and has been cited as an authority by federal courts and by other authors. His analysis of the Sarbanes-Oxley Act, the Sarbanes-Oxley Manual: A Handbook for the Act and SEC Rules, is considered a definitive explanation and is often used in professional conferences and seminars.

Ted Trautmann is Managing Editor of the CCH securities editorial group of Wolters Kluwer Law & Business, a leading provider of securities and business law information. He has co-authored many books in the area of federal securities regulation, including: Informal Corporate Disclosure under Federal Securities Law; Responsibilities of Corporate Officers and Directors under Federal Securities Law; and U.S. Master Federal Securities Law Guide. He has also contributed analyses for the CCH Federal Securities Law Reporter, a comprehensive resource for federal securities laws, regulations, and related information.