Summary of What Is Sarbanes-Oxley?

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What Is Sarbanes-Oxley? book summary
Alert to corporate board members: the Sarbanes-Oxley Act changes your job, legal liability and attorney confidentiality.


7 Overall

9 Applicability

7 Innovation

4 Style


This dry-as-bones handbook gives essential overview information about the numerous, varied requirements of the U.S. Sarbanes-Oxley Act (SOA). Reading it is much easier than reading the Act itself, mainly because the book is much shorter. Author Guy P. Lander probably comes as close as possible for a practicing securities law attorney to writing in plain English. That does not mean that this book will appeal to the general reader. getAbstract believes it will see its best service as a handy reference on the bookshelves of executives responsible for discussing their firms' SOA compliance efforts with their attorneys, auditors and peers.

In this summary, you will learn

  • What the Sarbanes-Oxley Act is; and
  • What requirements it outlines.


Changes Wrought by Sarbanes-Oxley
The Sarbanes-Oxley Act (SOA), passed in July, 2002, is a major piece of legislation that changes existing U.S. corporate law in several important respects:

• It sets a higher standard for the audit committee of the board of directors.
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About the Author

Guy P. Lander is a partner specializing in corporate and securities law at Davies Ward Phillips & Vineberg, LLP, in New York City. He is the author of U.S. Securities Law for International Financial Transactions and Capital Markets and Resales of Restricted Securities under SEC Rules 144 and 144A. He is the former chairman of the New York Bar Association's Committee on Securities Regulation and of its Section on Business Law.

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