Articles and Publications
Sarbanes-Oxley impact extends far beyond public companies (June 29, 2006)
When the Sarbanes-Oxley Act was enacted into law in 2002, the focus primarily was on oversight of publicly traded companies and accounting. The legislation, while it did have some application to not-for-profits, was seen essentially as a way to clean up corporate America. It is now apparent, however, that Sarbanes-Oxley’s impact has been far broader than its supporters intended or envisioned. more >>>
Companies Prepare to Expense Stock Options (Nov. 14, 2005)
Since 1993, the Financial Accounting Standards Board has been working to require public companies to recognize the potential impact of stock options on their income statements. Now, it is getting its wish. more >>>
Auditor’s report changes dramatically under new rules (July 5, 2005)
If you cover a large public company, you’ve probably noticed that the once-simple auditor’s report has taken on a much more complex appearance.
As a result of the Sarbanes-Oxley Act of 2002, audits of public companies are now far more extensive (and expensive). The new audits also are more likely to give reporters material for stories. more >>>
Companies feel impact of Sarbanes-Oxley (Jan. 31, 2005)
If you cover a public company, you can be sure that the words Sarbanes-Oxley have been ricocheting off its walls on a daily basis.
Most public companies worked overtime to comply with the “internal controls” requirements of the Sarbanes-Oxley Act of 2002 by the end of 2004. more >>>
Stock options go local (Nov. 19, 2004)
Shortly before Congress returned from its summer recess, William Donaldson, chairman of the Securities and Exchange Commission, asked the Senate to stay out of the debate over whether stock options should be expensed or not. more >>>
