The Sarbanes-oxley Deskbook (Practising Law Institute's Corporate and Securities Law Libr) (Practising Law Institute's Corporate and Securities Law Libr)3 vol. set

Written by the coordinator of Sullivan & Cromwell's securities law division, the new Sarbanes-Oxley Deskbook is today's most comprehensive and current one-stop guide to the far-reaching public company governance, disclosure, and reporting reforms triggered by the Sarbanes-Oxley Act of 2002 and related SEC, NYSE, and NASD initiatives. Designed to help attorneys, directors, officers, accountants, auditors, and research analysts, the Sarbanes-Oxley Deskbook offers you a uniquely clear understanding of these daunting new requirements and the procedures you must implement to ensure full, problem-free compliance. Covering strict CEO/CFO certification standards, expanded prohibitions on non-audit services, new bans on loans to insiders, new attorney up-the-ladder disclosure requirements, and other mandates, the Deskbook offers you: - Clause-by-clause analysis of the SOA and related rules - with expert commentary on how to proceed in the wake (or absence) of official guidance - Step-by-step direction on how to satisfy all new governance, disclosure, and reporting standards - with the help of checklists and sample forms and committee charters Clear warnings about the tougher new civil and criminal penalties for SOA-related violations - A smart format that lets you find specific information fast & examples that clarify what constitutes illegal activity & the full text of the SOA and other rules & cross-references of SOA sections and SEC rules to the books practical discussions & and much more. Continually updated to reflect emerging SEC rules that affect you, The Sarbanes-Oxley Deskbook offers the latest analysis of new SEC rules on internal control reporting and electronic Section 16 reporting -- final SEC rules targeting improper auditor influence -- revised CEO/CFO certification rules -- and final NYSE and NASD rules on shareholder approval of equity compensation plans -- plus two new chapters on the PCAOB and all its rules, new SEC FAQs regarding non-GAAP