SEC, Code of Ethics resource National Regulations Member contributionOCEG Reviewed
SEC, Spotlight On: Internal Control Reporting Provisions resource Agency Web Sites Member contributionOCEG Reviewed
The Securities and Exchanges Commission’s page on developments regarding SOX Section 404 and the PCAOB’s Auditing Standards. Items posted include SEC Roundtables (with links to transcripts and webcasts), Staff Guidance, Rulemakings and Requests for Public Comment.
Nasdaq, Summary of Corporate Governance Proposals resource Examples Member contributionOCEG Reviewed
This is a detailed summary of NASDAQ’s proposed corporate governance reforms as released on February 26, 2003. The primary changes reflect the “financial expert” requirement for an audit committee as legislated by the Sarbanes-Oxley Act of 2002, and the subsequent SEC regulations implementing the Act.