Andrew Beck

Andrew Beck, Joshua Goldstein | Torys LLP

The Sarbanes-Oxley Act of 2002(S-Ox) was a significant and sweeping legislative response to the corporate accounting scandals and ensuing bankruptcies that followed the high tech boom of the late 1990s, as epitomized by the collapse of Enron. Most provisions ofS-Ox gave the Securities and Exchange...

Andrew Beck, Joshua Goldstein | Torys LLP

The U.S. Securities and Exchange Commission has given certain companies with a public float of less than US$75 million an extra year to comply with the internal control rules under section 404 of the Sarbanes-Oxley Act of 2002 (S-Ox). Section 404 of S-Ox requires companies to include in their...

Jeffrey B. Gracer, Andrew Beck | Torys LLP

The Sarbanes-Oxley Act and its implementing regulations are increasing the level of scrutiny given to public companies' disclosure of contingent risks. Environmental issues, however, have not necessarily been at the top of the list. Most of those responsible for designing Sarbanes-Oxley...

Luci Staller Altman, Andrew Beck, Daniel M. Miller | Torys LLP

On November 4, 2003, the U.S. Securities and Exchange Commission approved new corporate governance rules for companies with securities listed on the New York Stock Exchange. These rules have their genesis in the June 2002 recommendations of the NYSE's Corporate Accountability and Listing Standards...