Public companies, for better or worse, have completed the first year of compliance with the Sarbanes-Oxley Act. Now is a good time for CPAs in industry and their external auditors to reflect on the ...

The Public Company Accounting Reform and Investor Protections Act of 2002, 1 commonly known as the “Sarbanes-Oxley Act,” or “SOX” for short, has been in effect for twenty years, and as we celebrate ...

The Sarbanes-Oxley Act of 2002 is now four years old, and companies, accountants and agencies are still arguing about who should have to comply and how those who are subject to the act can meet the ...

More than four years have passed since high-profile corporate fraud ushered in the Sarbanes-Oxley era, Congress’ most important effort in the last 70 years to improve corporate accountability. Time ...

For more than two decades, assurance and compliance frameworks have rested on a simple assumption: Material decisions are ...

At the 10th anniversary of the Sarbanes-Oxley Act (SOX) that was passed by Congress after the Enron and WorldCom accounting scandals, Congress is considering modifications to the act. Still being ...

Companies are increasingly turning to technology in their Sarbanes-Oxley Act compliance efforts in order to automate internal controls or streamline their activities, according to new research and ...

Executives of Southern California public companies said they’ve made great progress in complying with the one-year-old Sarbanes-Oxley Act. But they complained loudly about the costs to comply with the ...

Under a new rule passed yesterday by the U.S. Securities and Exchange Commission, large publicly held companies will have until mid-2004 to meet the financial reporting and certification requirements ...

The best answer to the question about who leads a company's compliance with the 2002 Sarbanes-Oxley Act's reporting requirements is that it depends on the company. For example, an internal audit group ...

Executives who oversaw the first round of compliance with the Sarbanes-Oxley Act for their companies say they would have done things a bit differently in hindsight, including educating more workers ...

Nonprofit leaders should bring some birthday cake to their next board meeting and use it as a way to celebrate and reflect on the changes in governance that the Sarbanes-Oxley Act brought about when ...