What Is Sarbanes-Oxley?

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What Is Sarbanes-Oxley?

Guy P. Lander

1stPublisher: McGraw-HillFormat: Paperback

Most observers would agree that the Sarbanes-Oxley Act (SOA) is the single most important piece of legislation affecting corporate governance, financial disclosure and the practice of public accounting since the US securities laws of the early 1930s. It is a complicated Act, effecting many areas of financial reporting. Basically the law establishes a five-member accounting oversight board that is subject to Securities and Exchange Commission (SEC) oversight, the SEC is mandated to issue rules adopting a code of ethics for senior financial officers, most consulting is banned for audit clients, audit reports require concurring partner review, audit partners who either have performed audit services or been responsible for reviewing the audit of a particular client must be rotated every five consecutive years, etc. President George W. Bush signed the SOA on Tuesday, July 30, 2002. Congress presented the act to the president on July 26, 2002, after passage in the Senate by a 99-0 vote and in the House by a 423-3 margin. It is a law that came into being in the glare of the very bright, very hot spotlight of the recent scandals (Enron, etc.).With this book, McGraw-Hill aims to help a general audience make some sense of the SOA. This 96 page “One Minute Manager” style book will be organized by the Titles of the Act. Readers will find summarized text of the law, not the letter of the law, in laypersons terms as well as analysis and commentary that will help readers gain a clearer understanding of what the act says and how it affects various aspects of a firm. There will be some practical “how to” advice to ensure compliance as well. This product could also be used a bundle item in undergraduate Auditing, Intermediate Accounting, and Advanced Accounting courses. Because of its simplicity, this book may also be bought by managers who want a brief, inexpensive, introduction to Sarbanes-Oxley, but employees are the primary audience.

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