Implementing Sarbanes-Oxley: Early Feedback

de Mesa Graziano, Cheryl
December 2002
Financial Executive;Dec2002, Vol. 18 Issue 9, p37
Academic Journal
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.


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