Sarbanes Oxley Ebook: Understanding Sarbanes Oxley. Updates, January 2011 to March 2012

Contents

1. Dodd Frank Act and Whistleblower Protection: Sarbanes Oxley on Steroids - Page 5

2. Dodd Frank Act, Section 922: Whistleblower Protection - Page 8

3. The 12 most important definitions in the Sarbanes Oxley Act - Page 23

4. Dodd Frank Act, SEC. 989G: Exemption for Non accelerated filers - Page 27

5. Internal Controls, the Sarbanes Oxley Act and the Dodd Frank Act - Page 28

6. Study and Recommendations on Section 404(b) of the Sarbanes - Oxley Act of 2002 For Issuers With Public Float Between $75 and $250 Million - Page 33

7. A very interesting letter - Page 54

8. Auditing Standards Related to the Auditor's Assessment of, and Response to, Risk (AS No. 8 through 15) - Page 57

9. Oversight of the U.S. Securities and Exchange Commission: Evaluating Present Reforms and Future Challenges by Chairman Mary L. Schapiro - Page 59

10. The PCAOB passes the Adequacy Assessment of the European Union - Page 69

11. Public Company Accounting Oversight Board (PCAOB)
Interesting parts from the Strategic Plan (2009 - 2013) - Page 71

12. Sarbanes Oxley jobs and careers in 2011 - Page 98

13. What is "internal control over financial reporting"? - Page 102

14. What is "Off-Balance Sheet Arrangement"? – Page 105

15. PCAOB Enters into Cooperative Agreement with United Kingdom Audit Regulator - Page 110

16. Congressional Oversight Panel, Examining the Consequences of Mortgage Irregularities for Financial Stability and Foreclosure Mitigation, and the PCAOB Staff Audit Practice Alert NO. 7 - Page 112

17. PCAOB staff audit practice Alert No 7 - Page 118

18. PCAOB Issues Concept Release on Auditor's Reporting Model - Page 128

19. SEC Proposes Rules Requiring Listing Standards for
Compensation Committees and Compensation Consultant - Page 130

20. The Statement on Standards for Attestation Engagements (SSAE) No. 16 - Page 135

21. PCAOB Issues Concept Release on Auditor Independence and Audit Firm Rotation - Page 143

22. Joint Press Release - U. S. Securities and Exchange Commission,
China Securities Regulatory Commission, Chinese Ministry of Finance - Page 145

23. Updated Information on PCAOB International Inspections - Page 148

24. Opening Remarks, Daniel L. Goelzer, Board Member
PCAOB Roundtable , Sept. 15, 2011, Washington, DC - Page 156

25. The Auditor's Reporting Model, James R. Doty, Chairman
PCAOB Roundtable, Sept. 15, 2011 - Washington, DC - Page 158

26. Case Study: UBS - Page 160

27. COSO Internal Control - Integrated Framework Update Project
Frequently Asked Questions (September 2011) - Page 169

28. The role of the Board of Directors in Enron’s Collapse - Page 173

29. PCAOB Enters Into Cooperative Agreement with Dubai - Page 201

30. U.S. Securities and Exchange Commission, Annual Report on the Dodd Frank Whistleblower Program, Fiscal Year 2011 - Page 203

31. Whistleblower Incentive Awards Made During Fiscal Year 2011 - Page 212

32. The 1st Circuit ruled that employees of private contractors
working for public companies are not entitled to whistleblower
protections under the Sarbanes-Oxley Act - Page 227

33. Public Company Accounting Oversight Board, Reflections on the State of the Audit Profession, Jay D. Hanson - Page 233

34. Remarks (at the Practicing Law Institute’s SEC Speaks) by
Chairman Mary L. Schapiro, U.S. Securities and Exchange
Commission, Washington D.C., Feb. 24, 2012 - Page 244

35. Unreasonably Feeble” Opening Statement of Commissioner Scott D. O’Malia Regarding Open Meeting on One Final Rule and One Proposed Rule February 23, 2012 - Page 262