Nov. 15 looms large for corporate executives who will soon have to certify compliance with Section 404 of the Sarbanes-Oxley Act. Their assertions on the effectiveness of internal controls over ...

After much criticism and debate over the best approach to regulating business, in December the Public Company Accounting Oversight Board proposed a new audit standard for Sarbanes-Oxley Section 404 ...

THE ACCOUNTING PROFESSIONALS interviewed for this article were positive about some Sarbanes-Oxley requirements, saying management’s reporting on and the external auditor’s attestation to the internal ...

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 ...

Four years ago, Michael Kamens joined Thermo Electron with marching orders to keep the $2 billion-plus maker of scientific instruments’ global network up and running. Fast-forward to now, and Kamens ...

Section 404 of the Sarbanes-Oxley Act of 2002 requires a company to document and periodically test its internal controls and the company’s external auditors to offer an opinion on those controls.

As more companies work to transition their Sarbanes-Oxley (SOX) compliance efforts from a project to an ongoing, sustainable and cost-effective process, they are assessing strategies to better ...

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 ...

Fear can be a powerful generator of upstanding conduct, say Stephen Wagner and Lee Dittmar. But business runs on discovering and creating value. In this month’s Harvard Business Review, the co-authors ...

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 ...

NEW YORK, Aug 2 (Reuters) - The cost of complying with the Sarbanes-Oxley corporate reforms has fallen, but most of the cost savings are due to internal efficiencies at companies, because audit fees ...

Twenty years ago, in the aftermath of the Enron and WorldCom financial reporting scandals, Congress acted and created the Sarbanes-Oxley Act of 2002 (SOX). The legislation led to significant changes ...