IIA, Professional Practices Framework (2007) resource Guides Member contributionOCEG Reviewed
The Professional Practices Framework, developed and maintained by The IIA, offers practitioners a full range of internal audit guidance. A new version of the framework was approved by IIA's Board of Directors in July 2007.
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SEC, Final Rule - Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 resource National Regulations Member contributionOCEG Reviewed
The SEC adopted rules and amendments (effective March 3, 2003) requiring companies, other than registered investment companies, to include two new types of disclosures in their annual reports filed pursuant to the Securities Exchange Act of 1934.
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SEC Federal Regulations: Form and Content of and Requirements for Financial Statements resource National Regulations Member contributionOCEG Reviewed
SEC Federal Regulations on Application of Regulation S-X (financial statements, audit and review requirements, etc.,) as posted by the U.S. Government Printing Office.
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Sarbanes-Oxley Act of 2002, Public Law 107-204 resource National Laws Member contributionOCEG Reviewed
Official Title: To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes.
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