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:
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Detailed and systematic analysis by a panel of experts provides reader-friendly and practical reference for practical use.
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Written in a plain and straightforward manner for easy understanding.
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Cross-referencing of commentary to legislation presented in a reader-friendly manner.
Key Features
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One loose-leaf volume.
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Bilingual commentary and legislation
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Well-structured index and legislation finding list
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