Will the new reporting requirements enhance investor confidence?
Without a doubt, the Sarbanes-Oxley Act is the single most important piece of legislation affecting corporate governance, financial disclosure and the practice of public accounting since the US securities laws of the early 1930s. And, it is clear that public companies and the accounting profession have made tremendous progress in meeting the rigorous requirements of this legislation.
The following collection of content aims to give you a deeper understanding of this monumental legislation, and its impact on public companies. Here you will find the text of the law and the supporting SEC regulations; our firm's comments on both; PricewaterhouseCoopers whitepapers and Webcasts; as well as timely analysis and commentary.
Better, faster and more efficient: Shared perspectives - August 2007
This publication summarizes of the discussions from PwC's recent Utility Industry forums on Sarbanes-Oxley Section 404 compliance best practices. More than a hundred executives representing 47 utility companies engaged in a series of open-forum discussions to explore ideas and opportunities that could make compliance with Section 404 of Sarbanes-Oxley “better, faster and more efficient.
Private companies reaping the benefits of Sarbanes-Oxley - March 2007
This article details how following regulations related to Sarbanes-Oxley can heighten stakeholder credibility, improve operational performance and can decrease litigation risk.
FS briefing programme - March 2007
This briefing, the 15th report in the PricewaterhouseCoopers Global Financial Services Briefing Programme, examines risk management issues within the financial services industry.
Sustainable from the start - May 2006
Sarbanes-Oxley 404 implementation by oil & gas and utility foreign private issuers.
Current developments for audit committees - March 2006
PricewaterhouseCoopers' annual update informs audit committee members of current business and regulatory developments affecting their responsibilities. Of particular interest in 2006 are, landmark court decisions, 404 and efforts to achieve sustainable compliance, SEC areas of focus and new financial reporting pronouncements.
How does COSO's new enterprise risk management framework relate to Sarbanes-Oxley reporting? - March 2006
The Committee of Sponsoring Organizations of the Treadway Commission has released their Enterprise Risk Management—Integrated Framework, authored by PricewaterhouseCoopers. This principles-based framework provides direction and criteria for improving an organization's ability to manage risk. The following questions and answers address how an organization might view the enterprise risk management framework in the context of their Sarbanes-Oxley 404 compliance process.
More Sarbanes-Oxley thought leadership
