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Whether you’re a CEO or a file clerk, it’s important to understand Sarbanes–Oxley, the post–Enron legislation aimed at keeping corporations honest and ethical. However, with over eighty pages of dense, wordy language in the statute and thousands of pages of related congressional hearings, getting a firm grip of SOX can fluster even the most well–informed businessperson. Sarbanes–Oxley For Dummies is the no–nonsense, plain–English guide to this new law that leads you through its rules and pronouncements, giving you a sense of how to anticipate future trends and traps in this area of the law. With this trusty book, you’ll get a handle on the important aspects of the legislation, how it affects you and your company, and how companies can comply more cost–effectively. It provides you with the knowledge to: Understand why SOX was created Determine what aspects of SOX apply to your company Develop meaningful standards for your company Institute cost–effective compliance with SOX Manage and streamline Section 404 compliance Find specific SEC laws and pronouncements Interpret media accounts, court cases, and economic projections Avoid lawsuits and regulatory actions Anticipate future SEC rules and PCAOB pronouncements This book also shows you how to build an effective audit committee and makes suggestions on sensible precautions that every manager should take in order to avoid legal troubles. Complete with the entire Sarbanes–Oxley act and sample documents, Sarbanes–Oxley For Dummies helps you discover how to follow the law and protect your business.