|
Rulings
Sarbanes-Oxley Full Text: Public
Law No: 107-204
SEC, Section 301 Final Rulemaking, April 25, 2003: Procedures
for Handling Complaints
SEC, Section 302, Final Rulemaking, August 29, 2002: Certification
of Disclosure in Companies' Quarterly and Annual Reports
SEC, Section 401 Final Rulemaking, April 7, 2003: Disclosure
in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and
Aggregate Contractual Obligations
SEC, Section 404, June 5, 2003: Internal
Controls Final Rulemaking
SEC, Section 406 Final Rulemaking, Jan 24, 2003: Disclosure
Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002
SEC, Section 802 Final Rulemaking, March 3, 2003: Retention
of Records Relevant to Audits and Reviews
SEC rulemaking on Management Discussion and Analysis
(MD&A), December 29, 2003: Commission
Guidance Regarding Management's Discussion and Analysis of Financial Condition
and Results of Operations
Overview of Federal Sentencing: United
States Sentencing Commission
Draft
Standards for Audit of Internal Control
Regulatory
Organizations
The Public
Company Oversight Board (PCAOB) is a private-sector, non-profit corporation,
created to oversee the auditors of public companies in order to protect the
interests of investors and further the public interest in the preparation of
informative, fair, and independent audit reports.
The mission of the Governmental
Accounting Standards Board is to establish and improve standards of
state and local governmental accounting and financial reporting that will result
in useful information for users of financial reports and guide and educate the
public, including issuers, auditors, and users of those financial reports.
The Federal
Accounting Standards Advisory Board (FASB) establishs and improves
standards of financial accounting and reporting for the guidance and education
of the public, including issuers, auditors, and users of financial information
The
Cost
Accounting Standards Board (CASB) has
the exclusive authority to make, promulgate, and amend cost accounting standards
and interpretations designed to achieve uniformity and consistency in the cost
accounting practices governing the measurement, assignment, and allocation of
costs to contracts with the United States.
Standard
Setting Organizations
Financial
Executive Institute is
a not-for-profit association whose members are chief financial officers, vice
presidents of finance, treasurers and controllers of nearly 8,000 major U.S. and
Canadian corporations.
Financial
Executives International :
To be the preeminent association for financial executives and to alert members
to emerging issues, develop the professional and management skills of members,
provide forums for peer networking, advocate the views of financial executives
and promote ethical conduct.
Committee
of Sponsoring of Organizations of the Treadway Commission (COSO) ,
a voluntary private sector organization dedicated to improving the quality of
financial reporting through business ethics, effective internal controls and
corporate governance.
Committed
to member service and the public interest, the American
Institute of Certified Public Accountants (AICPA) and
its predecessors have been serving the accounting profession since 1887.
General Reference
Material
A
comprehensive source of U.S. Generally Accepted Accounting Principles
information: U.S.
GAAP
The
premier online information source for business and financial professionals: Accountancy
Age
Accounting
Acronyms
Tools
and resources for Financial Executives: CFO
Tax
and Accounting Site Directory
Tax
Research Sites, Including Government Websites
Sarbanes-Oxley.com -
information posted by Karl Nagel & Co, who provide Accounting Oversight
Compliance Services.
|
