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Displaying 1-10 of 21 results
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Corporate Governance Conference 2024
- Mar 2024
- ICAEW Corporate Governance Community
On 5 March 2024, ICAEW delivered its inaugural Corporate Governance Conference, exploring themes around restoring trust in corporate governance, avoiding a US style SOX regime, preventing disorderly collapses, and the evolving role of audit committees.
UK likely to adopt SOX-style reforms, says FRC CEO
- Oct 2021
- ICAEW Insights
Jon Thompson, chief executive of the FRC, told delegates at ICAEW’s Financial Reporting, Audit and Assurance Conference to expect some form of SOX in the UK and voiced support for market caps for FTSE350 audits.
Sarbanes-Oxley: like learning a new language
- May 2021
- ICAEW Insights
The Internal Controls over Financial Reporting assessment of the Sarbanes-Oxley Act are relevant for any company with securities listed in the US, including many large UK companies.
Exclusive
Modernizing SOX compliance
- Feb 2021
- Kelle Roodman
The article presents several tips to create more effective Sarbanes-Oxley (SOX) self-assessment and monitoring procedures that help management correct issues and weaknesses before auditors arrive.
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Global governance lessons from Europe's Enron
- Jan 2021
- Andrea Bonime-Blanc, Michael Marquardt
The article explores global governance lessons from Europe's Enron - Wirecard's insolvency. Observers expect to see regulatory reform in the European Union and in Germany on a scale akin to the Sarbanes-Oxley Act.
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The undoing of Sox 404(b)
- Jun 2020
- Ramona Dzinkowski
The article discusses the changes introduced by the U.S. Securities and Exchange Commission to the Section 404 (b) of the Sarbanes-Oxley Act, a law consisting of auditing and financial regulations for public companies in the U.S.
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Small companies avoid internal control attestations by taking on debt
- Apr 2020
- Michael Cohn
Article reports on a study that shows that many smaller public companies companies have avoided the Sarbanes-Oxley requirement for auditor attestations of their internal controls audits by incurring debt instead of selling stock.
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SOX Section 404 twenty years after: reviewing costs and benefits.
- Jan 2020
- Bianca Fischer, Bernadette Gral, Othmar Lehner
Article looks at the costs and benefits of section 404 of the Sarbanes-Oxley Act and the consensus that the costs outweigh the benefits but section 404 has lead to the improvement of quality of financial reporting and of corporate governance as a whole.
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Primer: Sarbanes-Oxley
- Dec 2019
- John Crabb
Article looks at the 2002 Act that was passed to help protect investors from fraudulent financial reporting, and its effects on the market.
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Accounting ethics and regulation: SOX 15 years later
- Aug 2019
- Sally Gunz, Linda Thorne
The article describes Sarbanes–Oxley Act (SOX) of 2002. Topics discussed the objectives and impact of SOX and how 44 other countries passed similar legislation after SOX was passed .
Displaying 1-10 of 21 results
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