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| | Accounting Oversight Information Center | | SEC-Rules
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Sarbanes-Oxley SEC Rules & Regulations
As directed by the Sarbanes-Oxley Act of 2002, the SEC is adopting rules that require conformance with specific sections of the Act. These rules require officers to certify that they are responsible for establishing, maintaining and regularly evaluating the effectiveness of the issuer's internal controls; that they have made certain disclosures to the issuer's auditors and the audit committee of the board of directors about the issuer's internal controls; and that they have included information in the issuer's quarterly and annual reports about their evaluation and whether there have been significant changes in the issuer's internal controls or in other factors that could significantly affect internal controls subsequent to the evaluation.
Posted on November 19, 2002
| IC-Primer
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Sarbanes-Oxley Disclosure/Internal Controls
This Sarbanes-Oxley dislcosure/internal control primer includes chapters on internal control framework, audit considerations, methodology, risk/control matrices, self-assessment questionnaires, and audit programs relating to Sections 302 and 404 regarding Certification of Disclosure and Mangements’ Internal Controls and Procedures. Forms may be prepared either independently by the client or with the assistance of the practitioner engaged to develop, implement and perform the internal controls evaluation process. The risk/control matrices, self-assessment questionnaires and audit programs are based on the framework established by COSO/SAS-78.
Posted on November 19, 2002
| Sarbanes-Oxley
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Sarbanes-Oxley Act of 2002
To improve quality and transparency in financial reporting and independent audits and accounting services for public companies, to create a Public Company Accounting Oversight Board, to enhance the standard setting process for accounting practices, to strengthen the independence of firms that audit public companies, to increase corporate responsibility and the usefulness of corporate financial disclosure, to protect the objectivity and independence of securities analysts, to improve Securities and Exchange Commission resources and oversight, and for other purposes.
Posted on November 19, 2002
| SOA-Manual
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Sarbanes-Oxley Compliance Manual
This Sarbanes-Oxley accounting oversight compliance manual includes a list of key dates/timetable, self-assessment questionnaires, and definitions relating to Titles II and III regarding Auditor Independence and Corporate Responsibility. Forms may be prepared either independently by the client or with the assistance of the practitioner engaged to perform the accounting oversight compliance services. Each of the questions listed in the questionnaires are based on specific sections listed within Titles II and III of the Sarbanes-Oxley Act of 2002.
Posted on November 19, 2002
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