Regulatory Information and Financial Reporting

Overview:  Audit Committees must be aware of the provisions of the Sarbanes-Oxley Act, along with associated regulations. Links to ""Understanding Regulations Related to the Sarbanes-Oxley Act"" and ""Other Regulations and Reporting Requirements
Published on January 28, 2011

Study and Recommendations on Section 404(b) of the Sarbanes-Oxley Act of 2002

Article:  On April 22, 2011, the Securities Exchange Commission released its “ Study and Recommendations on Section 404(b) of the Sarbanes-Oxley Act of 2002 For Issuers With Public Float Between $75 and $250 Million” The study was required by the Dodd-Frank Wall Street Reform and Consumer Protection Act of...
Published on April 28, 2011

SEC Report Recommends No New SOX 404(b) Exemptions

Article:  An SEC study of Section 404(b) of the Sarbanes-Oxley Act (Study) recommends no new exemptions to the requirements
Published on June 07, 2011

ACEC E-Alert 2011 Archive

Article:  2011 Archives of the AICPA Audit Committee Effectiveness Center E-Alert.
Published on November 27, 2012

Foreign Corrupt Practices Act Primer and Tool for Audit Committees

Article:  ...highly publicized cases resulting from the discovery of possible FCPA violations during an acquisition due diligence have brought recent attention to this area. Also, with the enactment of Sarbanes- Oxley Act in July 2002 (also known as the Public Company Accounting Reform and Investor
Published on March 16, 2010

A Unified Approach to Risk Management

Article:  ...comprehensive approach to enterprise risk management (ERM) and that both management and the audit committee must play meaningful roles in the process. Building on the passage of the Sarbanes-Oxley Act (SOX) in 2002, which
Published on March 16, 2010

Lingerman, Michael C. - Philadelphia, PA

Disciplinary Actions:  As a result of a decision by a hearing panel of the Joint Trial Board, Mr. Lingerman was admonished effective July 12, 2012.
Published on October 10, 2012

E-Alert No. 20- June 2011

Newsletter:  This alert serves as a notification for new developments in Audit Committee Effectiveness Center as of June 2011.
Published on November 01, 2012

Audit Committee Resources

Overview:  Resources for audit committee members for public, private, not for profit and government organizations.
Published on November 01, 2012

Audit Committee Briefs- 2011

Article:  Audit Committee Briefs- 2011
Published on March 19, 2012

2008 Disciplinary Actions

Disciplinary Actions:  Disciplinary actions for 2008.
Published on March 06, 2012

2011 Disciplinary Actions

Disciplinary Actions:  January 2011 April 2011 July 2011  October 2011 Anderson, Traci J. Broullire, Joseph
Published on February 07, 2013