The group is currently recruiting senior black executives who are CEOs of top 500 publicly traded companies
or direct reports to the CEO of a top 500 publicly traded company.
The most immediate concern, of course, is for publicly traded companies
subject to Sarbanes-Oxley, and especially Section 302 (which requires standards and controls for financial tracking and reporting); Section 404 (which defines required internal controls, backup processes and required "alarm" systems); and Section 409 (which requires real-time disclosure--something most companies' IT systems are not adequately equipped for).
For California practitioners who audit publicly traded companies
, there is, effectively, only a 45-day period after the report issuance date to complete the audit documentation.
For example, she noted that the certifications required under Sarbanes-Oxley have caused senior executives at publicly traded companies
to ensure that they are fully aware of financial reporting and internal audit matters.
from deep downturn to a robust rebound in 2003, according to the annual LATIN TRADE Consensus Forecast for the largest publicly traded companies
in Latin America.
Comparisons to similar publicly traded guideline companies: As previously discussed, the market approach to value, employing data from publicly traded companies
that are similar to the company being valued, should be considered.
Fesler identified 126 lawsuits lost by publicly traded companies
and then examined disclosures about the suits in the prior years' annual reports.
Once the pearl of black-owned, publicly traded companies
, Radio One Inc.
Securities and Exchange Commission finalized some of the rules required by the Sarbanes-Oxley Act of 2002, which calls for the most sweeping changes to financial reporting by publicly traded companies
since the stock market crashed in 1929.
The legislation was in large part a response to the issues of accountability raised by the Enron and Arthur Andersen investigations and Will most directly impact the accounting industry, publicly traded companies
, and investment banking firms.
AB 1995 would have severely restricted the services that CPAs performing audits of publicly traded companies
could provide to their clients.
The issuance of concepts statements is a rare event, indicating a fundamental shift in thinking that will find its way into future financial accounting statements that all publicly traded companies