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Sarbanes-Oxley News & Developments


SEC Charges Three Enron Executives

A former accountant and two executives are accused of involvement in a fraudulent deal to manipulate publicly reported earnings for Enron.


Are Your Business Partners an IT Threat?

A third of organizations responding to a recent survey said business partners had caused a security incident in the past year.


Execs Still Waiting for 404 Help

Viewing COSO as inadequate, finance chiefs are still using auditing standard to guide the way on internal controls, a survey reveals.


FASB Change Could Help PIPEs Flow

FASB will change an accounting policy that some small firms consider onerous to raising capital.


AS2, 404: Up for Debate at Year End?

Revisions to Auditing Standard No. 2 and new SEC guidance for Section 404 could be ready for public comment by December.


No Hard Feelings: SafeNet CFO, CEO Quit

The information security company sends out a press release filled with love taps for two executives who are resigning in the wake of bad news about backdating.


Judge Does Not Enforce Whistleblower Ruling

David Welch, the first Sarbane-Oxley whistleblower, remains in legal limbo on technicalities.


Solving the Audit Gap

To keeping IT-related control deficiencies to a minimum, it is more important to improve communication than it is to improve your technology.


Sarbox Relief Bill Not Enough

Former presidential candidate John Kerry has introduced a little-noticed Sarbox relief bill for small companies.

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Capital Markets Report Urges 404 Fixes
A panel says changes in the way Sarbanes-Oxley has been applied will improve the competitiveness of the U.S. capital markets.

Wal-Mart Whistleblower Drops Lawsuit
Former executive still has a whistleblower case pending before the Labor Department.

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