Sarbanes-Oxley Act (CIMA Professional Handbook)

Description

The Sarbanes-Oxley Act is a mandatory requirement for all corporations listed in the US. Compliance is not an option. This book is written as a "working manual" for the senior management to grasp the Act and its implications. It provides a section by section overview of the Act and the appropriate action to take in each case. The CDROM included in the book provides Certification templates, a "What to do" and "Check" List and a description of the COSO Framework - the most popular Internal Control System framework. There is coverage of how UK companies listed in, or doing business with America also have to comply with the Sarbanes-Oxley Act. A description of the UK version of SOX is also included.The Appendix describes the (minor) variations for Canadian listed corporations based on Ontario Securities Commission and British Columbia Securities Commission rules. * A simple explanation of the Sarbanes-Oxley Act for senior management looking for a no-nonsense guide* Provides a systematic procedure for compliance* Includes CDROM of templates and checklists to ease understanding and preparation for compliance