SOX and night terrors

We don't know what monster used to dominate the nightmares of corporate governance professionals, but since 2002, it has definitely been the Sarbanes-Oxley Act - a slavering, two-headed beast that enmeshes its unwitting prey in a gush of rules and regulations (all for the public good, of course). To the rescue comes CPA David E. Hardesty, with the latest edition of his Practical Guide to Corporate Governance and Accounting: Implementing the Requirements of the Sarbanes-Oxley Act. The book is an invaluable bestiary, offering unique guidance on the creature known as SOX, including detailed and up-to-date examinations of Section 302 and Section 404 of the act, and of Public Company Accounting Oversight Board Auditing Standard No. 2.

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