Detail Regulations Under The Sarbanes-Oxley Act   Oleh:  Pashkoff, Paul H. ; Miller, Richard I. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 194 no. 4 (Oct. 2002), page 33-37. Topik: REGULATIONS; regulations; sarbanes - oxley act Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.15 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The Sarbanes - Oxley Act of 2002 is a major reform package mandating the most far - reaching changes Congress has imposed on the business world since FDR’s New Deal. It seeks to thwart future scandals and restore investor confidence by, among other things, creating a public - company - accounting - oversight board, revising auditor independence rules, revising corporate governance standards and significantly increasing the criminal penalties for violations of securities laws. This article highlights the provisions most important to accounting professionals engaged in public company audits. Determining its full scope and impact remains a work in progress on many levels as the SEC undertakes the task of implementing the act. AICPA President and CEO Barry C. Melancon has affirmed the Institute’s commitment to working toward the effective implementation of the act and to rebuilding the faith of investors who depend on accounting professionals for information critical to the capital markets (see "A New Accounting Culture”). Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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