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- Corporate Lawyering In The Wake Of Sarbanes-Oxley
- In July 2002, President Bush signed the Sarbanes-Oxley act. This legislation affects the corporate governance policies of public companies with impact on their officers and directors. This act represents the attempt by congress to address their problems caused by companies like Enron and WorldCom. A number of provisions of Sarbanes-Oxley...
- 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
- SEC Adopts Rules on Provisions of Sarbanes-Oxley Act of 2002
- Conditions for Use of Non-GAAP Financial Information Under Section 401b of Sarbanes-Oxley Act and Amendments to Form 8-K Under Section 409 is the main topic of the article. The most interesting fact is that under the new rules, a company will be required to disclose in its annual report whether...
- White papers 2003-01-16
- Public Company Governance ?Sarbanes-Oxley Act Of 2002 And SEC, NYSE And NASDAQ Corporate Governance Rules
- The article is all about the requirement of the officers and directors who require the forfeiture by the CEO and CFO of all compensation, including profits on the sale of securities. The issues and amendments the audit committee, whistleblowers and informants, attorneys etc are recorded. Forfeiture of certain bonuses and...
- White papers 2002-08-08
- Certification of Disclosure in Companies' Quarterly and Annual Reports
- In a SEC Release No. 33-8124, dated August 29, 2002 (the "Release"), the SEC adopted rules implementing the certification requirement set forth in Section 302 of the Sarbanes-Oxley Act of 2002 (the "Act"). The new rules require the principal executive officer or officers and the principal financial officer or officers,...
- White papers 2002-08-30
- SEC Votes To Mandate Electronic Filing of Ownership Reports; Prohibit Improper Influence of Auditors
- The article finds the fact that SEC approved rules that mandate the electronic filing of beneficial ownership reports. Under the new rules and amendments. Mandated electronic filing will apply to Forms 3, 4 and 5. To facilitate this, a new on- line filing system for these forms has been created....
- White papers 2003-04-25
- SEC Requires Exchange Listing Standards For Audit Committees
- On April 1, 2003, the SEC adopted rules directing national securities exchanges and national securities associations to prohibit the listing of any security of an issuer that is not in compliance with the audit committee requirements established by Section 301 of the Sarbanes-Oxley Act of 2002. The SEC established two...
- White papers 2003-04-02
- Standards Relating To Listed Company Audit Committees
- In a release dated April 9, 2003 (the "Release"), the SEC adopted rules directing national securities exchanges and national securities associations to prohibit the listing of any security of an issuer that is not in compliance with the audit committee requirements mandated by Section 301 of the Sarbanes-Oxley Act of...
- White papers 2003-05-02
- Mandated Electronic Filing and Website Posting for Forms 3, 4 and 5
- In a release dated May 7, 2003 (the "Release"), the SEC, as directed by Section 403 of the Sarbanes-Oxley Act of 2002 (the "Act" or "Sarbanes-Oxley"), adopted rules mandating the electronic filing, and website posting by issuers with corporate websites, of beneficial ownership reports which have to be filed by...
- White papers 2003-05-20
- SEC Rule Concerning The Improper Influence On The Conduct Of Audits
- As directed by Section 303 of the Sarbanes-Oxley Act of 2002 (the "Act" or "Sarbanes-Oxley"), the SEC has adopted rules to prohibit officers and directors of an issuer, and persons acting under the direction of an officer or director, from taking any action to coerce, manipulate, mislead, or fraudulently influence...
- White papers 2003-05-29
- SEC Adopts Rules on Provisions of Sarbanes-Oxley Act of 2002- Actions Cover Non-GAAP Financials, Filings of Earnings Releases, Trading During Blackout Periods, Audit Committee Financial Expert Requirements
- On January 15, 2003, the SEC voted to adopt the rules and amendments concerning provisions of the Sarbanes-Oxley Act of 2002 ("Sarbanes-Oxley"). This article deals in displaying the conditions for use of non - GAAP financial information under section 401b of Sarbanes-Oxley act and amendments to form 8-K under section...
- White papers 2003-01-16
- Retention of Records Relevant to Audits and Reviews
- On January 22, 2003, the SEC, as mandated by Section 802 of the Act, added Rule 2-06 to Regulation S-X to require accountants who audit or review an issuer's financial statements to retain certain records relevant to that audit or review. These records include work-papers and other documents that form...
- White papers 2003-01-28
- Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 (the "Act") (SEC Release No. 33-8177
- On January 15, 2003, the SEC adopted rules requiring companies, other than registered investment companies, to include two new types of disclosures in their annual reports filed pursuant to the Securities Exchange Act of 1934. To accommodate the filing requirements of the new rules, the SEC also amended Form 8-K,...
- White papers 2003-01-30
- Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations
- "On January 22, 2003, the SEC, as instructed by Section 401a of the Act, adopted amendments to require the disclosure of off-balance sheet arrangements. The amendments require a registrant to provide an explanation of its off-balance sheet arrangements in a separately captioned subsection of the MD&A contained in...
- White papers 2003-02-04
- SEC Final Rules Adopted Pursuant to Sarbanes-Oxley Act of 2002 - Disclosure of Off-Balance Sheet Arrangements and Aggregate Contractual Obligations
- The amendments are designed to target the means through which companies typically structure off-balance sheet transactions or otherwise incur risks of loss that are not fully transparent to investors. The definition of "off-balance sheet arrangements" will include the arrangements like : certain guarantee contracts; retained or contingent interests in assets...
- White papers 2003-01-23
- Admissibility of Social Security and Workers' Compensation Payments Associated with Prior Accidents
- It has been seen that many jurisdictions enforce the collateral source rule. Occasionally, the defense will encounter a plaintiff who has received social security or workers' compensation benefits due to a prior accident. Plaintiff's counsel may seek to have this evidence declared inadmissible under the collateral source rule and/ or...
- White papers 2003-01-01
- Are Financial Instruments Issued by Agricultural Cooperatives Securities? A Framework of Analysis
- The Securities Act of 19332 and the Securities Exchange Act of 1934 provide the basic framework for regulation of the issuance, distribution, and trading of securities in the United States. The basic function of the Securities Acts is to shine direct light upon financial instruments through full and complete disclosure...
- White papers 2003-01-01
- Public Company Governance ?Sarbanes-Oxley Act Of 2002 And SEC, NYSE And NASDAQ Corporate Governance Rule
- The Sarbanes-Oxley Act of 2002 came into existence on July 30, 2002. This legislation impacts corporate governance of public companies, affecting their officers and directors, their Audit Committees, their relationships with their accountants and the audit function itself. In addition, this legislation directs that a Public Company Accounting Oversight Board...
- White papers 2002-09-01
- Insurance Considerations for Mold Bodily Injury Litigation
- With the increasing number of mold claims being in recent years, it is tempting to compare mold to asbestos. Article suggests that at this point coverage for third party bodily injury claims arising from mold is very mach an unknown. Mold litigation presents tremendous hurdles in the insurance coverage context....
- White papers 2002-01-01
- Liabiliy Beyond Tort And Contract: Copyright And False Designation
- A copyright is the legal right to control specific uses of art, books, music, motion pictures, and many other kinds of creative material. Copyright is granted by law in most countries and in the United States by a federal statute called The Copyright Act of 1976. This article discusses various...
- White papers 2003-01-01
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