AUDITING AND SARBANES-OXLEY
* 404 Institute - www.404institute.com
This Web portal established by KPMG includes best practices, discussion and research related to compliance with Section 404 of Sarbanes-Oxley, the portion of the reform bill mandating management's assessment and maintenance of its internal reporting controls.
* Center for Public Company Audits - http://cpcaf.aicpa.org
The American Institute of CPAs offers information on regulatory developments, best practices guidance, and technical updates for firms that do audits of Securities and Exchange Commission issuers.
* COSO - www.coso.org
The Committee of Sponsoring Organizations of the Treadway Commission, or COSO, an independent, private sector group dedicated to improving the quality of financial reporting and business ethics, was formed by the American Accounting Association, the American Institute of CPAs, Financial Executives International, the Institute of Internal Auditors and the Institute of Management Accountants. Its site offers publications, articles, conference info, and more.
* Financial Accounting Standards Board - www.fasb.org
An efficient and comprehensive way of accessing FASB, this home page contains a wealth of information and documents on the standards-setting body. You can also obtain product, pricing and order info for FASB pubs, and the e-mail addresses of FASB personnel.
* Financial Executives International - www.fei.org
An association for senior-level financial executives, FEI offers news, a job board, a resume bank, online education and more on its site.
* PCAOB - www.pcaobus.org
The Public Company Accounting Oversight Board, itself a creation of the Sarbanes-Oxley Act, is a crucial font of SOX info. Its site offers news, Webcasts, registration info, and even an online form for filing complaints or tips about corporate misgovernance.
* SOX Compliance Journal - www.s-ox.com/index.cfm
Produced by a team of Sarbanes-Oxley compliance practitioners, the SOCJ is a great source of information on strategies and techniques for gaining and maintaining compliance.
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