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Taking A Comprehensive Approach To Fraud Prevention
On August 9, the Securities and Exchange Commission (SEC) issued proposed final rules and dates on Sarbanes-Oxley (SOX) requirements for smaller public companies. Relief from existing SOX requirements was not proposed. Regardless of regulatory uncertainty, however, all public companies can benefit...
Read MoreA Brief Q&A On Sarbanes-Oxley Compliance
Editor: Why is the control environment so important to an effective compliance system? Scofield: The COSO* model has the control environment as the foundation for any successful compliance system. Having built a strong system for compliance on the control environment, then everyone within the...
Read MoreNew Developments In Sarbanes-Oxley Compliance For Non-Accelerated Filers
Editor: Please tell our readers about your professional background. Scofield: I began my career working on traditional audit and tax matters at a small firm in New Jersey. After 10 years I moved to a firm in New York and focused on technology integration with an emphasis on process improvement....
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