The Sarbanes-Oxley Body of Knowledge (SOXBoK): An Introduction

This Introduction Guide to the Sarbanes-Oxley Body of Knowledge (SOXBoK) is the world's most comprehensive, authoritative compendium on Sarbanes-Oxley (SOX). Produced by SOX Institute, the leading provider of Sarbanes-Oxley research, education, certification, advisory and membership services for GRC (Governance, Risk Management and Compliance) professionals, the SOXBoK has been created by practitioners for practitioners. It covers all titles and sections of the Sarbanes-Oxley Act, and provides actionable advice for implementation using GASP (Generally Accepted SOX Principles). It is a must-have for anyone implementing SOX and similar regulations. It addresses the Finance, Accounting, Audit, IT, Ethics, Legal, Risk and other disciplines impacted by SOX. Includes the Act.

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INTRODUCTION.....................................................................................................XI
An Introduction to the Sarbanes-Oxley Body of Knowledge (SOXBoK) from the SOX Institute
CHAPTER 1............................................................................................................ 1
Public Company Accounting Oversight Board
CHAPTER 2 ...............................................................................................................42
Auditor Independence
CHAPTER 3 ...........................................................................................................59
Corporate Responsibility
CHAPTER 4 ...........................................................................................................89
Enhanced Financial Disclosures
CHAPTER 5 .........................................................................................................131
Analyst Conflict of Interest
CHAPTER 6 .........................................................................................................137
Commission Resources and Authority
CHAPTER 7 .........................................................................................................145
Studies and Reports
CHAPTER 8 ..........................................................................................................161
Corporate and Criminal Fraud Accountability
CHAPTER 9 .........................................................................................................175
White-Collar Crime Penalty Enhancements
CHAPTER 10 ........................................................................................................183
Corporate Tax Returns
CHAPTER 11 ....................................................................................................... 185
Corporate Fraud Accountability
References.................................................................... 195
Glossary....................................................................... 197
Abbreviations................................................................ 209
Appendix A .................................... 211
Appendix B..................................... 215
Appendix C .................................... 219
Appendix D .................................... 221
Appendix E .................................... 225
INTRODUCTION.....................................................................................................XI
An Introduction to the Sarbanes-Oxley Body of Knowledge (SOXBoK) from the SOX Institute
CHAPTER 1............................................................................................................ 1
Public Company Accounting Oversight Board
CHAPTER 2 ...............................................................................................................42
Auditor Independence
CHAPTER 3 ...........................................................................................................59
Corporate Responsibility
CHAPTER 4 ...........................................................................................................89
Enhanced Financial Disclosures
CHAPTER 5 .........................................................................................................131
Analyst Conflict of Interest
CHAPTER 6 .........................................................................................................137
Commission Resources and Authority
CHAPTER 7 .........................................................................................................145
Studies and Reports
CHAPTER 8 ..........................................................................................................161
Corporate and Criminal Fraud Accountability
CHAPTER 9 .........................................................................................................175
White-Collar Crime Penalty Enhancements
CHAPTER 10 ........................................................................................................183
Corporate Tax Returns
CHAPTER 11 ....................................................................................................... 185
Corporate Fraud Accountability
References.................................................................... 195
Glossary....................................................................... 197
Abbreviations................................................................ 209
Appendix A .................................... 211
Appendix B..................................... 215
Appendix C .................................... 219
Appendix D .................................... 221
Appendix E .................................... 225