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The Sarbanes-Oxley Act of 2002 goes into great detail concerning auditors and a commission to oversee them.
As executive vice president chief financial officer of medical professional liability insurer FPIC Insurance Group Inc., Thorpe has been there, done that and is now advising others on how to do the same as the ground is laid for mutual insurers to comply with "best practices" sections of the Sarbanes-Oxley Act of 2002.
Public companies subject to reporting under the Sarbanes-Oxley Act of 2002 (SOA) will want to evaluate their controls in place to reasonably assure timely and accurate reporting of any changes in income taxes that may have resulted from changes in reinvestment or repatriation plans.
James Quigley, chief executive of Deloitte & Touche, argues that the Sarbanes-Oxley Act of 2002 should not be diluted or amended, but its implementation could be clarified.
RIM professionals in the United States need information on two major developments in the legal domain: The Health Insurance Portability and Accountability Act (HIPAA) and The Sarbanes-Oxley Act of 2002. Information about HIPAA and other national standards to protect the privacy of health information can be found at the U.S.
Technology is a vital component to any organization in assisting it to comply with the Sarbanes-Oxley Act of 2002.
According to a new national survey by Chicago-based accounting firm Grant Thornton, approximately 20 percent of the nonprofit organizations responding to an electronic survey have made governance changes in response to the Sarbanes-Oxley Act of 2002. The two most common changes: adopting or modifying conflict-of-interest or internal-control policies.
The Findlay Republican told an audience of more than 100 that renewed consumer confidence is based on true financial reporting and oversight requirements brought about by the Sarbanes-Oxley Act of 2002. Oxley said the limited response to the Act's 2002 restatement filing requirement for public companies demonstrated that contrary to the media's reporting, the vast majority of business professionals are honest and that Enron and WorldCom were not the tip of the iceberg for more widespread corporate abuses as some had claimed.
Examiner Guidance on the Review of Regulatory Reports, Considering the Provisions of the Securities and Exchange Act of 1934 (as amended by the Sarbanes-Oxley Act of 2002).
The AICPA is particularly sensitive to this need as a result of the Sarbanes-Oxley Act of 2002 and the related Securities and Exchange Commission rules that place certain new requirements on the audit committee of boards of directors.
GAO found that (1) the rule implements section 401(a) of the Sarbanes-Oxley Act of 2002 and requires the disclosure of off-balance sheet arrangements, (2) the rule would require a registrant to provide an explanation of its off-balance sheet arrangements in a separately captioned subsection of the "Management's Discussion and Analysis" section of a registrant's disclosure documents, and (3) SEC complied with applicable requirements in promulgating the rule.