The Sarbanes-Oxley Act
Overview and Implementation Procedures
- Michael Holt, Senior Technical and Business Documentation specialist, Victoria, BC, Canada
The Sarbanes-Oxley Act is a mandatory requirement for all corporations listed in the US. Compliance is not an option.
This book is written as a âworking manualâ for the senior management to grasp the Act and its implications. It provides a section by section overview of the Act and the appropriate action to take in each case. The companion website accompanying the book provides Certification templates, a âWhat to doâ and âCheckâ List and a description of the COSO Framework - the most popular Internal Control System framework.
There is coverage of how UK companies listed in, or doing business with America also have to comply with the Sarbanes-Oxley Act. A description of the UK version of SOX is also included.
The Appendix describes the (minor) variations for Canadian listed corporations based on Ontario Securities Commission and British Columbia Securities Commission rules.
CFOs (Chief Financial Officers); CIO (Chief Information Officers); Senior Management (Management Accountants) and Boards of small to medium sized corporations (and emerging companies anticipating an IPO or acquisition/merger in the future) both in North America and the UK/Europe.