Recently by Peter H. Ehrenberg
SOX And Related Reforms: Where Are We?
As we reach year-end 2004, it is appropriate to take stock (pardon the pun) of the corporate governance reform initiatives reflected in the Sarbanes Oxley Act of 2002 and its regulatory progeny. Internal Control Much has been written and continues to be written about Section 404 of Sarbanes...
Read MoreCorporate Governance Self-Audits: Policing Yourself Before You Get Policed
More than two years after it was enacted, directors and executive officers of publicly traded companies, and their advisors, are still responding to the dramatic changes to the rules of corporate governance wrought by the Sarbanes-Oxley Act of 2002 and the new Securities and Exchange Commission (...
Read MoreYear-End Sarbanes-Oxley Score Card: The Effective Dates Keep Rolling In
One of the most difficult aspects of providing advice regarding Sarbanes-Oxley developments is remembering the phase-in periods for regulations that do not become immediately effective. As we approach the 2004 New Year, we write this article to remind practitioners of the changes taking effect in...
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