The Complete Guide to SARBANES-OXLEY 2007 Understanding How Sarbanes-Oxley Affects your business
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Introduction iv
1 The Sarbanes-Oxley Act: How We Got Here, and
What It Means 1
2 Disclosure to Investors: Securities Regulation Before and
After SOX 38
3 New Duties and Liabilities for Corporate Management 73
4 Whistle Blowers, Lawyers, and the Costs of Misconduct 99
5 Reforming the Board of Directors 125
6 Board Committees and Proper Corporate Governance 146
7 Accounting, Internal Controls, and Audits 186
8 Should You Stay or Should You Go? 223
9 Sarbanes-Oxley and Your Company 235
Conclusion—SOX: An Assessment 247
Glossary 251
Index 261