TITLE

Implementing Sarbanes-Oxley: Early Feedback

AUTHOR(S)
de Mesa Graziano, Cheryl
PUB. DATE
December 2002
SOURCE
Financial Executive;Dec2002, Vol. 18 Issue 9, p37
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article focuses on the new rules for corporate governance and accounting in public companies which were created by the U.S. Sarbanes-Oxley Act. The certification process which chief executive officers and chief financial officers (CFO) must comply with includes documentation when filing with the Securities and Exchange Commission that: they have reviewed the financial report and it is a fair representation of the company's financial condition; internal controls were evaluated for their effectiveness within 90 days prior; and fraud, theft, or internal control deficiencies were disclosed to the audit committee and external auditors. Feedback is from RWD Technologies' CFO Beth Marie Buck and Coca-Cola Co.'s vice president and controller, Connie D. McDaniel.
ACCESSION #
8710501

 

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