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This authoritative service includes analysis, explanations, sample client letters, checklists and tables to help you understand exactly how the Sarbanes-Oxley Act and the related SEC and PCAOB rules and regulations affect you and your company or firm. The Practical Guide also offers cross-reference tables grouped into who-is-affected categories so you can determine what actions to take. In addition there is special focus on:
¦ Management's new responsibilities under Sarbanes-Oxley
¦ The impact of Sarbanes-Oxley on accountants who audit public companies, as well as the impact on those who do not perform public company audits
¦ The impact of Sarbanes-Oxley on non-profit organizations
¦ The impact of Sarbanes-Oxley on private corporations
¦ Audit committee responsibilities under Sarbanes-Oxley
¦ The internal control and information technology requirements of Sarbanes-Oxley
Recent updates to the Practical Guide include expanded sections covering numerous topics such as PCAOB restrictions on tax services, standards for independence and ethics, and different approaches to the evaluation of internal control. New material has been added including a new section concerning PCAOB Auditing Standards No. 4, Reporting on Whether a Previously Reported Material Weakness Continues to Exist, a new section that discusses the results of the initial year of section 404 testing, and a new section concerning the corporate tax department. |