Guide to the Sarbanes-Oxley Act: What Business Needs to Know Now That it is Implemented
Enron was once the seventh largest company on the Fortune 500, but after the greatest business scandal of a generation and one of the biggest of the last century, Enron took bankruptcy and essentially blinked out of existence following a wave of revelations of accounting regularities and securities fraud. Headlines soon linked Global Crossing, Tyco, WorldCom, Adelphia, HealthSouth and other companies to similar frauds, prompting Congress in June 2002 to pass the Sarbanes-Oxley Act (SOX), the...
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This brief guide explains the ins-and-outs of the Sarbanes-Oxley Act, helping you understand how this major legislative change affects CEOs, CFOs, and other financially responsible officers — and ultimately you in your own business life.
Part One: Accounting Reform. Part Two: Corporate Responsibility, Disclosure, and Governance. Part Three: Wall Street Reforms. Part Four: SEC Reforms and Further Study. Part Five: New Crimes and Punishments. Part Six: Corporate Tax Returns. Part Seven: Corporate Fraud and Accountability.
