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The Sarbanes-Oxley Act. Overview and Implementation Procedures
Elsevier Science and Technology, Oct 2005, Pages: 160
The Sarbanes-Oxley Act is a mandatory requirement for all corporations listed in the US. Compliance is not an option.
This book is written as a 'working manual' for the senior management to grasp the Act and its implications. It provides a section by section overview of the Act and the appropriate action to take in each case. The companion website accompanying the book provides Certification templates, a 'What to do' and 'Check' List and a description of the COSO Framework - the most popular Internal Control System framework.
There is coverage of how UK companies listed in, or doing business with America also have to comply with the Sarbanes-Oxley Act. A description of the UK version of SOX is also included.
The Appendix describes the (minor) variations for Canadian listed corporations based on Ontario Securities Commission and British Columbia Securities Commission rules.
- A simple explanation of the Sarbanes-Oxley Act for senior management looking for a no-nonsense guide
- Provides a systematic procedure for compliance
- Companion website includes templates and checklists to ease understanding and preparation for compliance
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