This book presents everything you need to know about the Sarbanes-Oxley Act - What it is, What your company must do to comply, and More. The Sarbanes-Oxley Act is unquestionably important to corporate America. It can also be complex and confusing, for everyone from the employees who must be doubly aware of what they can - and cannot - do to the officers who must take legal responsibility for the actions, errors, and omissions of those employees. "What is Sarbanes-Oxley" provides you with a plain-English overview of the Act to help ensure that your firm achieves and maintains top-to-bottom Sarbanes-Oxley Act (SOA) compliance.Written in clear, concise, and readable language, with helpful checklists so that no requirements are overlooked, this SOA primer covers: Guidelines for ensuring that your company's policies, procedures, systems, and controls are Sarbanes-Oxley compliant Management certification responsibilities - and noncompliance penalties - under Sections 302, 404, and 906. It includes techniques for modifying existing control systems and programs to meet new SOA specifications. Today's most competitive corporations - rather than view Sarbanes-Oxley as a painful and costly-to-implement headache - are using SOA as an opportunity to both revitalize their business practices and strengthen their competitive positions. You can get the details of what your firm must understand to meet the requirements of the Sarbanes-Oxley Act in McGraw-Hill's straightforward primer "What is Sarbanes-Oxley?".