PLI's Guide to the Sarbanes-Oxley Act for Business Professionals: Directors, Officers, Accountants, Financial Advisors, Lawyers (Practising Law Institute)

Tailored to give business professionals and their staffs precisely what they need to know about this regulatory sea change, PLI's Guide to the Sarbanes-Oxley Act for Business Professionals concisely explains the governance, disclosure, reporting, and record-keeping reforms reflected in many new SEC, NYSE, and NASD rules.

Featuring subject-oriented compliance checklists and citations to the rules for follow-up research, the book avoids legal jargon and technical references while it clarifies:

• New management certification requirements for quarterly and annual reports. • The steps involved in developing mandatory disclosure procedures and financial controls. • Ways of improving Management’s Discussion & Analysis to meet new SEC standards for MD&A. • Restrictions on the use of non-GAAP measures in SEC filings to protect investors. • Stricter standards for director, auditor, and research analyst independence to prevent conflicts of interest.