Sarbanes-Oxley Related News:
« www.cfo.com
« www.accountingweb.com

Sarbanes-Oxley Proposals and Rules:
« Sarbanes-Oxley Act of 2002 (US House of Representatives)
« AICPA Summary of Act
« Sarbanes FAQ's (SEC)
« Summary of Titles and Sections (IIA)

Implementation Guidance
« Implementation Time line (SMART and Associates) (Print to legal size paper)
« 404 Exposure Draft (American Institute of Certified Public Accountants)
« Significant Changes to 404 Exposure Draft
« Summary of Responses to 404 Exposure Draft
« Key Internal Control Issues
« COSO Framework (COSO) (Coming Soon)

Related Links:
« NYSE Approved Standards for Corporate Governance
« AMEX Proposed Rule Changes
« NASDAQ Proposed Rule Changes
« PCAOB
  « Standards 
  « FASB
  « AICPA
  « Accounting Standards Board
  « Auditing Standards Board
  « How the Act impacts the Accounting Profession 
« SEC
« IIA
« ISACA

In the News:

Public Company Accounting Oversight Board publications:

+ PCAOB Release No. 2004-001 - March 9, 2004 - An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements.  Read the complete release.

+ PCAOB Release No. 2004-002 - March 9, 2004 - Proposed Auditing Standard - Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 2, an Audit of Internal Control Over Financial Reporting Performed in Conjunction with and Audit of Financial Statements.  Read the complete release.

+ Briefing Paper - March 9, 2004 - Proposed Auditing Standard on Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 2.  Read the complete paper.

+ CFO.com has published an article related to Disclosure. 3-15-04   http://www.cfo.com

+ SEC Amendments Respond to Sarbanes 409  3-15-04
New rules for 8-K filings require companies to disclose material information on a "rapid and current basis".  Read the complete article:  http://www.cfo.com/article?article=12698&f=alerts.

+ SEC Boosting Big-Company Caseload  3-9-04
Commission is spurred by an eagerness to take on Fortune 500 fraud cases and a bigger budget with which to pursue them.  Read the complete article:  http://www.cfo.com/article?article=12624&f=alerts.

+ Accounting Board OK's Sarbanes 404 Rules  3-10-04
PACOB predicts hikes in audit fees, warn against price gouging; Also: GM Finance Chief Rails at Sarbox; Goodyear disciplines Managers in Europe; SEC seeks to enforce Amerco Orders; News Briefs. Read the complete article: http://www.cfo.com/article?article=12638&f=alerts.

+ SEC Delays Implementation of Section 404  2-26-04
The June 15 deadline that was fast approaching has been pushed back to November.  Read the complete article:  http://www.cfo.com/article?article=12438&f=alerts.

« Feds may consider CEO pay controls. McDonough says legislation could set limits  2-25-04
The U.S. government could intervene to control executive compensation if company managers continued the practice of paying themselves huge sums of money, the head of the accounting industry watchdog warned on Tuesday.  Read the complete article: http://www.chicagobusiness.com/cgi-bin/news.pl?id=11592

« Common Questions about Internal Audits, New Regulatory Requirements 2-24-04
Internal audit has taken on new prominence now that New York Stock Exchange-listed companies are required to have an internal audit function.  Public and private companies throughout the country are evaluating the benefits of internal audit to their operations.  Read the complete article:  http://www.accountingweb.com/item/98735

« The Internal Auditor's Role in  Sarbanes-Oxley  2-24-04
The continuous stream of company collapses, highly publicized corporate scandals and the resulting Sarbanes-Oxley Act have dramatically changed the landscape of corporate America.  This article by Christina Patilis, of PricewaterhouseCoopers suggests that internal audit can play an important role in facilitating the implementation of Sarbanes-Oxley, and highlights four key steps to take.  Read the complete article:  http://www.accountingweb.com/item/98755.

« Fidelity Chief: Don't Split Top Jobs  2-19-04
"Mandating an independent chairperson is akin to requiring that every ship have two captains," says the mutual fund's chairman and CEO. Read the complete article:  http://www.cfo.com/article?article=12302&f=alerts.

« Is Skilling's Time Just About Up?  2-17-04
Enron's former CEO may face charges as early as this week.  Read the complete article:  http://www.cfo.com/article?article=12258&f=alerts.

« CFO Suspended, Moore Wallace Subpoenaed  2-17-04
Finance chief has allegedly provided a misdated document to investigators; U.S. attorney would like to know more.  Read the complete article:  http://www.cfo.com/article?article=12239&f=alerts.

« SEC Officially Investigating Goodyear  2-13-04
The tire maker is also expanding its own probe from its European operations to other overseas business segments.  Read the complete article:  http://www.cfo.com/article?article=12220&f=alerts.

« Tyco's Former CFO Claims Innocence  2-11-04
Mark Swartz testifies that the company's board knew full well about at least one loan program.  Read the complete article:  http://www.cfo.com/article?article=12185&f=alerts.

« Big Four Losing Ground to Smaller companies  2-11-04
Public companies left the largest auditors in droves last year in favor of smaller companies.  Read the complete article:  http://www.cfo.com/article?article=12179&f=alerts.

« New Terrain  2-6-04
Post-Enron reforms have made dramatic alternations to the landscape of corporate governance.  Boards, their committees, and internal auditors now have greater responsibilities and powers.  How will these reforms change the CFO's job?  Read the complete article:  http://www.cfo.com/article?article=11919&f=alerts.

« CFO Whistle-Blower is Vindicated  2-5-04
Court decision is said to be the first related to Sarbanes-Oxley whistle-blower protections.  Read the complete article:  http://www.cfo.com/article?article=12078&f=alerts.

« Believe That Sarbanes-Oxley Will Protect Investments  2-3-04
Read the complete article:  http://www.accountingweb.com/item/98639.

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