Sarbanes-Oxley Act – Investment Executive https://www.investmentexecutive.com Canada's news source for financial professionals Mon, 28 Jun 2010 19:45:00 +0000 en-US hourly 1 https://wordpress.org/?v=5.9.3 https://www.investmentexecutive.com/wp-content/uploads/sites/3/2018/01/cropped-favicon-1-32x32.png Sarbanes-Oxley Act – Investment Executive https://www.investmentexecutive.com 32 32 U.S. Supreme Court invalidates part of Public Company Accounting Board https://www.investmentexecutive.com/news/industry-news/u-s-supreme-court-invalidates-part-of-public-company-accounting-board/ Mon, 28 Jun 2010 19:45:00 +0000 https://www.investmentexecutive.com/uncategorized/u-s-supreme-court-invalidates-part-of-public-company-accounting-board/ Board’s operations allowed to continue

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CEO “pay for luck” decreases after SOX requirements imposed: study https://www.investmentexecutive.com/news/industry-news/ceo-pay-for-luck-decreases-after-sox-requirements-imposed-study/ Tue, 17 Jun 2008 20:35:00 +0000 https://www.investmentexecutive.com/uncategorized/ceo-pay-for-luck-decreases-after-sox-requirements-imposed-study/ The imposition of board independence requirements improves the link between executive pay and performance in firms that weren’t previously very independent, a new working paper published by the Bank of Canada.“In this paper, I find that the independence requirement imposed on boards of directors by the Sarbanes-Oxley Act of 2002, together with the governance regulations […]

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SEC proposes modernization of smaller company capital raising and disclosure requirements https://www.investmentexecutive.com/news/from-the-regulators/sec-proposes-modernization-of-smaller-company-capital-raising-and-disclosure-requirements/ Thu, 24 May 2007 14:35:00 +0000 https://www.investmentexecutive.com/uncategorized/sec-proposes-modernization-of-smaller-company-capital-raising-and-disclosure-requirements/ Six measures address advisory committee recommendations

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SEC approves new guidance for compliance with Section 404 of SOX https://www.investmentexecutive.com/news/from-the-regulators/sec-approves-new-guidance-for-compliance-with-section-404-of-sox/ Thu, 24 May 2007 14:25:00 +0000 https://www.investmentexecutive.com/uncategorized/sec-approves-new-guidance-for-compliance-with-section-404-of-sox/ Guidance is intended to help public companies strengthen their internal control over financial reporting while reducing unnecessary costs

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Proposed auditing standard is a welcome development, says SEC chairman https://www.investmentexecutive.com/news/from-the-regulators/proposed-auditing-standard-is-a-welcome-development-says-sec-chairman/ Tue, 19 Dec 2006 22:30:00 +0000 https://www.investmentexecutive.com/uncategorized/proposed-auditing-standard-is-a-welcome-development-says-sec-chairman/ Proposals should significantly improve the implementation of SOX Section 404

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SEC offers further relief from Sarbanes-Oxley for smaller companies, newly public companies https://www.investmentexecutive.com/news/from-the-regulators/sec-offers-further-relief-from-sarbanes-oxley-for-smaller-companies-newly-public-companies/ Fri, 15 Dec 2006 20:55:00 +0000 https://www.investmentexecutive.com/uncategorized/sec-offers-further-relief-from-sarbanes-oxley-for-smaller-companies-newly-public-companies/ Regulator postponing Section 404 reporting requirements

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Nasdaq CEO welcomes proposed changes to SOX Section 404 https://www.investmentexecutive.com/news/industry-news/nasdaq-ceo-welcomes-proposed-changes-to-sox-section-404/ Thu, 14 Dec 2006 15:40:00 +0000 https://www.investmentexecutive.com/uncategorized/nasdaq-ceo-welcomes-proposed-changes-to-sox-section-404/ Rules will allow companies to focus on the most important aspects of internal controls and financial reporting, Greifeld say

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SEC proposes interpretive guidance for management to improve Sarbanes-Oxley 404 implementation https://www.investmentexecutive.com/news/from-the-regulators/sec-proposes-interpretive-guidance-for-management-to-improve-sarbanes-oxley-404-implementation/ Wed, 13 Dec 2006 21:40:00 +0000 https://www.investmentexecutive.com/uncategorized/sec-proposes-interpretive-guidance-for-management-to-improve-sarbanes-oxley-404-implementation/ Proposed amendments clarify auditor’s reporting requirement

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CFOs more certain about financial reporting: survey https://www.investmentexecutive.com/news/industry-news/cfos-more-certain-about-financial-reporting-survey/ Tue, 22 Aug 2006 13:40:00 +0000 https://www.investmentexecutive.com/uncategorized/cfos-more-certain-about-financial-reporting-survey/ Investments in technology pay off in more accurate financial reporting

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SEC offers further relief from SOX compliance for smaller companies, foreign private Issuers https://www.investmentexecutive.com/news/from-the-regulators/sec-offers-further-relief-from-sox-compliance-for-smaller-companies-foreign-private-issuers/ Wed, 09 Aug 2006 19:10:00 +0000 https://www.investmentexecutive.com/uncategorized/sec-offers-further-relief-from-sox-compliance-for-smaller-companies-foreign-private-issuers/ Regulator pushes back initial compliance date

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