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- Conflicts Of Interest Resulting From Employment Relationships
- The article focuses the Section 208-2 of Rule 208 of Sarbanes Oxley Act that defines Conflicts of Interest Resulting from Employment Relationships. The Commission's previous rules deem an accounting firm to be not independent with respect to an audit client if a former partner, principal, shareholder, or professional employee...
- White papers 2003-01-29
- Sarbanes-Oxley Act Of 2002 Selected Issues
- Researches indicate that numerous frauds were involved in the financial statements presented by organizations. Hence, the Sarbanes-Oxley Act was considered the most viable tool for keeping a check on corporate frauds. The Sarbanes-Oxley Act of 2002 seeks to usher in an era of transparency in the working of organizations. The...
- Presentations 2003-01-01
- Sarbanes-Oxley Issues For Domestic Companies Considering Accessing Public Capital Markets In The United States
- Most companies that are planning to become a Reporting Issuer should ensure the auditors and other accounting firms are registered with the Oversight Board. It is also advisable for the accounting firms to reaffirm the registered or exempt status before beginning an audit. The company should get a written agreement...
- White papers 2003-03-20
- CEO/CFO certification
- The things that should be focused by Board are: details regarding audit committee, registration of public accounting firms, reporting of changes in ownership of securities.
- White papers 2003-01-01
- Sarbanes-Oxley Regulation- Non-Audit Services by Independent Accountants
- On January 22, 2003, the Securities and Exchange Commission adopted final rules to carry out the provisions of the Sarbanes-Oxley Act of 2002, restricting the types of non-audit services which auditing firms may provide to their audit clients, and imposing audit committee approval requirements and corporate disclosure obligations with respect...
- White papers 2003-03-01
- CEOs And CFOs Of All Public Companies Must Certify Accuracy Of Periodic Reports Effective Immediately
- On July 30, 2002, President Bush signed into law the Sarbanes-Oxley Act of 2002, sweeping new legislation that overhauls corporate governance requirements, federal disclosure laws and oversight of public accounting firms. While most provisions of the Act are effective only upon future SEC and Public Company Accounting Firm Oversight Board...
- White papers 2002-07-31
- SEC Adopts Final Rule Regarding Retention of Records Relevant to Audits and Reviews
- On January 24, 2003, the Securities and Exchange Commission issued a release adopting rules that require accounting firms to retain for seven years certain records relevant to their audits and reviews of issuers' financial statements. Records to be retained include an accounting firm's work-papers and certain other documents that contain...
- White papers 2003-01-01
- SEC Final Rules Adopted Pursuant to Sarbanes-Oxley Act of 2002 -- Strengthening Auditor Independence
- The new measures, under the new act, will require that certain partners on the audit engagement team rotate after no more than five or seven consecutive years, depending on the partner's involvement in the audit, except that certain small accounting firms may be exempt from this requirement; it says that...
- White papers 2003-01-23
- Final Rule: Retention Of Records Relevant To Audits And Reviews
- Rules are being adopted for accounting firms to retain for seven years records that are relevant to their audits and reviews of issuers; financial statements. Records to be retained include an accounting firm's work papers and certain other documents that contain conclusions, opinions, analyses, or financial data related to the...
- White papers 2003-03-03
- Who Will Audit the Auditors?
- The article is about the checking of internal auditing software before implementing it. The software marketed by accounting firms to help client's track and evaluate internal controls under Section 404 of the Sarbanes-Oxley Act. Such applications, may breach auditor independence rules if accounting firms are helping to set up the...
- White papers 2003-07-14
- Commission Strengthening Auditor Independence
- The article is of The Securities and Exchange Commission that adopts rules to fulfill the mandate of Title II of the Sarbanes-Oxley Act of 2002, strengthen auditor independence and require additional disclosures to investors about the services provided to issuers by the independent accountant. It covers the measures introduced by...
- White papers 2003-01-22
- Board Proposes Rules for Investigations, Inspections and Withdrawal from Registration
- Section 105 of the Sarbanes-Oxley Act of 2002 grants the Board broad investigative and disciplinary authority over registered public accounting firms and persons associated with such firms, and directs the Board to establish, by rule, fair procedures for the investigation and discipline of such firms and persons. Under the proposed...
- White papers 2003-07-28
- How A Branded System Can Increase Your Accounting Firm's Value
- Whether your accounting firm has been successful by acquisition, the efforts of the partners or just through organic growth, you are likely facing a big challenge as the partners mature. The firm may be undervalued, a worrying issue for senior partners reaching retirement age. Individual partner efforts can be unplanned...
- White papers 2009-07-23
Additional Resources
- Europe's Enron; Ahold.(Ahold's shocking accounting)(Company Profile)
- The Ahold financial scandal should shock Europe into accounting and corporate-governance reform, just as the Enron scandal did America The Ahold financial scandal should shock Europe into accounting and corporate-governance reform, just as the Enron scandal did America
- Research articles 2003-03-01
- Microsoft.(WHO'S WHO: AMONG TECHNOLOGY VENDORS SERVING THE ACCOUNTING PROFESSION: ACCOUNTING)(Company overview)
- COMPANY OVERVIEW COMPANY OVERVIEW
- Research articles 2006-04-01
- Understanding Research and Development Accounting
- There's more than one way to account for Research and Development (R&D). A business using the accrual method of accounting will treat R&D costs as expenses. A business contracted to undertake R&D for another company might treat it as an operational cost. If that business retains an element of financial...
- Articles 2007-10-02
- Inside Apple's iPhone subscription accounting changes
- By Daniel Eran DilgerPublished: 01:30 PM EST Apple's April 2007 Q2 earnings call announced that the company planned to book revenue for its new iPhone and Apple TV using the "subscription method of accounting," a decision that startled analysts and left many users confused. Here's what resulted and why the...
- News items 2009-10-21
- Medicis' Accounting Error Puts Spotlight on Solodyn Weakness; Allergan Rejoices
- Medicis stock tumbled roughly 16 percent yesterday after it announced that it would restate six years of its numbers due to an accounting error. But the magnitude of the fall seems to have drawn attention not to the vanity pharma company's inability to count beans, but the...
- Blog posts 2008-09-25
- How New Accounting Rules Affect High Tech
- The changes in revenue recognition rules by the Financial Accounting Standards Board FASB were seen by most in light of what it might mean to Apple earnings, as it would no longer have to delay recognizing a good chunk of iPhone hardware revenue. However, for all the thought that Apple...
- Blog posts 2009-09-28
- A Tale of Two Insurers: There's No Accounting for AIG and MetLife
- Is it stranger than fiction when one major insurer reports a loss that is actually a gain, while another reports a gain that is actually a loss? That's exactly what happened in the second quarter. And no one is to blame but the accountants. On Friday American International...
- Blog posts 2009-08-12
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