000 00966nam a22001457a 4500
008 120615t xxu||||| |||| 00| 0 eng d
020 _a0072979887
050 _aKF1446.L36
100 _aLander, Guy P.
245 _aWhat is Sarbanes- Oxley ? /
_cGuy P. Lander
260 _aNew York:
_bMcgraw - Hill,
_c2004.
300 _axiv, 109 p.:
_c20cm.
505 _aContents: 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.
942 _2lcc
_cBK
999 _c1363
_d8863