SEC, Public Company Accounting Oversight Board: Releases Issued by the SEC on PCAOB Rule Proposals resource National Regulations Member contributionOCEG Reviewed
Full text of Notices and Orders of Filings. The online collection begins in 2003. Comments received on proposals are available in full text, and may also be submitted from this page.
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Public Company Accounting Oversight Board: Standards Setting, Text of Auditing Standards and Standards Related Rules resource Agency Guidances Member contributionOCEG Reviewed
Section 103(a)(1) of the Sarbanes-Oxley Act of 2002 directs the Board (PCAOB) to establish auditing and related attestation standards, quality control standards, and ethics standards to be used by registered public accounting firms in the preparation and issuance of audit reports, as required by the Act or the rules of the Commission, or as may be necessary or appropriate in the public interest or
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Public Company Accounting Oversight Board resource Agency Web Sites Member contributionOCEG Reviewed
A private non-profit corporation created by the Sarbanes-Oxley act of 2002 to oversee the auditors of public companies in order to protect the interests of investors and the public interest.
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Corporate Compliance Programs in the Aftermath of Sarbanes-Oxley (ABA) resource Books / Publications Member contributionOCEG Reviewed
Program of the Ad Hoc Committee on Corporate Compliance, ABA Business Section Spring Meeting, Los Angeles, CA, April 4, 2003. Posted by the American Bar Association (ABA.)
Sections include The Framework for Corporate Self Governance; Codes, Waivers and Whistleblowers; Nuts & Bolts: S.E.C. Attorney Conduct Rules; Developing Trends in the Organizational Guidelines; The Criminal Provisions of the Sarbanes-Oxley Act.
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Sarbanes-Oxley 'Ax', The (2005) resource Articles Member contributionOCEG Reviewed
Article on SEC investigations and enforcement. From the CPA Journal Online.
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Turning a Deft Ear to Signs of Corporate Foul Play (NACD) resource Articles Member contributionOCEG Reviewed
Article: Directors Monthly, National Association of Corporate Directors (NACD)
Discusses investigations under the requirements of Section 305 of the Sarbanes-Oxley Act (SOX), Rule 207 of the Securities and Exchange Commission and Section 10A of the Securities Exchange Act of 1934, as amended.
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Investigating Tips from the Hotline: An Examination of the Unique Oversight Done by Corporate Directors resource Articles Member contributionOCEG Reviewed
“The Sarbanes-Oxley Act of 2002 (SOX) has required that publicly traded companies must establish mechanisms for employees to anonymously report financial irregularities.
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SEC, International Reporting and Disclosure Issues in the Division of Corporation Finance resource Agency Guidances Member contributionOCEG Reviewed
On September 28, 1999, the Commission adopted changes to its non-financial statement disclosure requirements for foreign private issuers, to conform those requirements more closely to the International Disclosure Standards endorsed by IOSCO in September 1998 (Securities Act Release No. 7745). The changes are intended to harmonize disclosure requirements on fundamental topics among the securities regulations of various jurisdictions.
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SEC, Office of the Chief Accountant (OCA) resource Agency Web Sites Member contributionOCEG Reviewed
The Office of the Chief Accountant is responsible for establishing and enforcing accounting and auditing policy to enhance the transparency and relevancy of financial reporting, and for improving the professional performance of public company auditors in order to ensure that financial statements used for investment decisions are presented fairly and have credibility.
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FRB, Effective Corporate Governance and the Role of Counsel, Federal Reserve Board resource Other Member contributionOCEG Reviewed
Remarks by Governor Susan Schmidt Bies, at the Annual Meeting of the American Bar Association, San Francisco, California, August 10, 2003.
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