Lander, Guy P.

What is Sarbanes- Oxley ? / Guy P. Lander - New York: Mcgraw - Hill, 2004. - xiv, 109 p.: 20cm.

Contents: An overview of the Sarbanes - Oxley act -- Disclosure controls and procedures -- Management's discussion and analysis -- Non-GAAP financial measures (Regulation G) -- Real-time disclosures and increased SEC review of periodic reports -- Corporate governance standards -- The Audit committee -- Codes of conduct and ethics -- Other standards applicable to directors or officers -- Auditor independence -- Oversight board and regulation -- Attorney professional responsibilty (section 307) -- Employee whistle-blower protection -- Misconduct, penalties and statutes of limitations.

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KF1446.L36