2013년 11월 30일 토요일

오전 4:10

By Jeremiah Otts

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About 'accounting services companies'|...The best way to illustrate the benefits of the Google service would be to look a small to medium sized company. A company with a few dozen employees may not have the...







About 'accounting services companies'|...The best way to illustrate the benefits of the Google service would be to look a small to medium sized company. A company with a few dozen employees may not have the...








Ｅｓｓｅｎｔｉａｌｌｙ,               "ｔｈｅ               ｇｏａｌ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｉｓ               ｔｏ               ｐｒｏｖｉｄｅ               ｕｓｅｆｕｌ               ｉｎｆｏｒｍａｔｉｏｎ               ｆｏｒ               ｄｅｃｉｓｉｏｎｓ"               (Ｗｉｌｄ,               Ｌａｒｓｏｎ               &               Ｃｈｉａｐｅｔｔａ,               2007,               ｐ.

8).

Ｃｏｕｎｔｌｅｓｓ               ｉｎｄｉｖｉｄｕａｌｓ               ｕｓｅ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｅｖｅｒｙ               ｄａｙ               ｆｒｏｍ               ｐｏｔｅｎｔｉａｌ               ｃｒｅｄｉｔｏｒｓ               ｔｏ               ｃｏｍｐａｎｙ               ｍａｎａｇｅｒｓ               ｔｏ               ａｖｅｒａｇｅ               ｐｅｏｐｌｅ               ｌｉｋｅ               ｙｏｕ               ａｎｄ               ｍｅ               (Ｗｉｌｄ               ｅｔ               ａｌ,               2007,               ｐ.

5-6).

Ｅａｃｈ               ｏｆ               ｔｈｅｓｅ               ｄｉｆｆｅｒｅｎｔ               ｕｓｅｒｓ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｍａｋｅ               ｃｒｕｃｉａｌ               ｄｅｃｉｓｉｏｎｓ               ｂａｓｅｄ               ｕｐｏｎ               ｔｈｉｓ               ｉｎｆｏｒｍａｔｉｏｎ,               ｔｒｕｓｔｉｎｇ               ｔｈａｔ               ｔｈｏｓｅ               ｗｈｏ               ｐｒｅｐａｒｅｄ               ｉｔ               ｍａｄｅ               ｉｔ               ａｓ               ａｃｃｕｒａｔｅ               ａｎｄ               ｈｏｎｅｓｔ               ａｓ               ｐｏｓｓｉｂｌｅ.

Ｃｏｎｓｅｑｕｅｎｔｌｙ,               ａｃｃｏｕｎｔｉｎｇ               ｍｕｓｔ               ｂｅ               ｐａｉｒｅｄ               ｗｉｔｈ               ｅｔｈｉｃｓ               ｏｒ               ｉｔ               ｗｉｌｌ               ｓｉｍｐｌｙ               ｌｏｓｅ               ｉｔｓ               ｕｓｅｆｕｌｎｅｓｓ               ａｎｄ               ｄａｍａｇｅ               ｏｕｒ               ｏｖｅｒａｌｌ               ｓｏｃｉａｌ               ａｎｄ               ｅｃｏｎｏｍｉｃ               ｗｅｌｆａｒｅ.

Ｕｎｆｏｒｔｕｎａｔｅｌｙ,               ｔｈｏｕｇｈ,               ｍａｎａｇｅｒｓ               ａｎｄ               ｏｔｈｅｒ               ｓｅｎｉｏｒ               ｍｅｍｂｅｒｓ               ｏｆ               ｍａｎｙ               ｏｆ               Ａｍｅｒｉｃａ'ｓ               ｍｏｓｔ               ｔｒｕｓｔｅｄ               ｂｕｓｉｎｅｓｓｅｓ               (ｅ.ｇ.,               Ｅｎｒｏｎ               ａｎｄ               ＷｏｒｌｄＣｏｍ)               ｆｏｒｇｏｔ               ｔｈｉｓ               ｉｍｐｏｒｔａｎｔ               ｒｅａｌｉｔｙ               ａｎｄ               ｍａｎｉｐｕｌａｔｅｄ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｆｏｒ               ｔｈｅｉｒ               ｏｗｎ               ｓｅｌｆｉｓｈ               ｐｕｒｐｏｓｅｓ.

Ｉｎ               ｔｈｅ               ｅｎｄ,               ｔｈｉｓ               ｈａｓ               ｃａｕｓｅｄ               ａ               ｇｅｎｅｒａｌ               ｍｉｓｔｒｕｓｔ               ｏｆ               ｂｕｓｉｎｅｓｓｅｓ,               ｅｓｐｅｃｉａｌｌｙ               ｌａｒｇｅ               ｃｏｒｐｏｒａｔｉｏｎｓ,               ａｍｏｎｇ               ｍａｎｙ               Ａｍｅｒｉｃａｎｓ               (Ｗｉｌｄ               ｅｔ               ａｌ,               2007,               ｐ.

6,               8).

Ｔｏ               ｈｅｌｐ               ｒｅｓｔｏｒｅ               Ａｍｅｒｉｃａｎｓ'               ｔｒｕｓｔ               ｉｎ               ｔｈｏｓｅ               ｃｏｍｐａｎｉｅｓ               ｔｈａｔ               ｄｉｓｔｒｉｂｕｔｅ               ｔｈｅｉｒ               ｓｔｏｃｋｓ               ｔｏ               ｔｈｅ               ｐｕｂｌｉｃ,               "ｔｈｅ               Ｓａｒｂａｎｅｓ               Ｏｘｌｅｙ               Ａｃｔ               ｗａｓ               ｃｒｅａｔｅｄ               ｔｏ               ｉｎｓｐｅｃｔ               ａｎｄ               ｍｏｎｉｔｏｒ               ｃｏｍｐａｎｉｅｓ               ｉｎ               ａｎ               ａｔｔｅｍｐｔ               ｔｏ               ｐｒｏｔｅｃｔ               ｓｈａｒｅｈｏｌｄｅｒｓ               ａｎｄ               ｉｎｖｅｓｔｏｒｓ..."               (ＡｂｏｕｔＳａｒｂａｎｅｓＯｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.).

Ｃｏｎｇｒｅｓｓ               ｄｅｓｉｇｎｅｄ               ｔｈｅ               Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ               Ａｃｔ               (ＳＯＸ)               ｔｏ               ｍａｋｅ               ｔｈｅｓｅ               ｂｕｓｉｎｅｓｓｅｓ               ｅｍｐｌｏｙ               ｂｅｔｔｅｒ               ｓｕｐｅｒｖｉｓｉｏｎ               ｏｆ               ｔｈｅｉｒ               ｃｏｍｐａｎｙ               ａｃｃｏｕｎｔｉｎｇ               ｐｒａｃｔｉｃｅｓ,               ａｓ               ｗｅｌｌ               ａｓ               ｓｔｒｉｃｔｅｒ               ｉｎｔｅｒｎａｌ               ｃｏｎｔｒｏｌｓ               (Ｗｉｌｄ               ｅｔ               ａｌ,               2007,               ｐ.

11).
               Ｔｏ               ｕｎｄｅｒｓｔａｎｄ               ｈｏｗ               ＳＯＸ               ｈａｓ               ａｆｆｅｃｔｅｄ               ｔｈｅ               ｒｅｐｏｒｔｉｎｇ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｏｆ               ｐｕｂｌｉｃ               ｃｏｍｐａｎｉｅｓ               ｔｏｄａｙ,               ｗｅ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｔａｋｅ               ａ               ｃｌｏｓｅｒ               ｌｏｏｋ               ａｔ               ｔｈｅ               ｔｉｔｌｅｓ               ｏｆ               ＳＯＸ.

Ｌｅｔ               ｕｓ               ｂｅｇｉｎ               ｗｉｔｈ               Ｔｉｔｌｅ               Ｉ               ｏｆ               ＳＯＸ,               ｗｈｉｃｈ               ｏｕｔｌｉｎｅｓ               ｔｈｅ               ｅｓｔａｂｌｉｓｈｍｅｎｔ               ｏｆ               ｔｈｅ               Ｐｕｂｌｉｃ               Ｃｏｍｐａｎｙ               Ａｃｃｏｕｎｔｉｎｇ               Ｏｖｅｒｓｉｇｈｔ               Ｂｏａｒｄ.

Ｔｈｉｓ               ｂｏａｒｄ               ｉｓ               ｒｅｓｐｏｎｓｉｂｌｅ               ｆｏｒ               ｓｕｃｈ               ｔｈｉｎｇｓ               ａｓ               (1)               ｄｅｔｅｒｍｉｎｉｎｇ               ｗｈａｔ               ａｃｃｏｕｎｔｉｎｇ               ｆｉｒｍｓ               ｃａｎ               ｌｅｇａｌｌｙ               ａｕｄｉｔ               ｐｕｂｌｉｃ               ｃｏｍｐａｎｉｅｓ,               (2)               ｅｓｔａｂｌｉｓｈｉｎｇ               ｔｈｅ               ｓｅｔ               ｏｆ               ｓｔａｎｄａｒｄｓ               ｔｈｅｓｅ               ｆｉｒｍｓ               ｍｕｓｔ               ｍａｉｎｔａｉｎ               ｔｏ               ｌｅｇａｌｌｙ               ｓｅｒｖｅ               ｉｎ               ｔｈｉｓ               ｆｕｎｃｔｉｏｎ,               ａｎｄ               (3)               ｐｅｎａｌｉｚｉｎｇ               ａｎｙ               ｏｆ               ｔｈｅｓｅ               ａｕｄｉｔｏｒｓ               ｔｈａｔ               ｄｏ               ｎｏｔ               ｃｏｍｐｌｙ               ｗｉｔｈ               ｔｈｅ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｏｆ               ＳＯＸ               ｏｒ               ｔｈｅ               Ｂｏａｒｄ               (Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.,               Ｓｅｃｔｉｏｎ               101).

Ａｓ               ａ               ｒｅｓｕｌｔ,               ＳＯＸ               ｈａｓ               ｃｈａｎｇｅｄ               ｗｈａｔ               ｄｏｃｕｍｅｎｔａｔｉｏｎ               ａｎｄ               ｃｏｎｔｒｏｌｓ               ｔｈｅｓｅ               ｆｉｒｍｓ               ａｒｅ               ｒｅｑｕｉｒｅｄ               ｔｏ               ｍａｉｎｔａｉｎ               ｗｈｅｎ               ｔｈｅｙ               ａｕｄｉｔ               ｐｕｂｌｉｃ               ｃｏｍｐａｎｉｅｓ.

Ｆｏｒ               ｅｘａｍｐｌｅ,               ａｕｄｉｔｏｒｓ               ｍｕｓｔ               ｃｒｅａｔｅ               (ａｎｄ               ｋｅｅｐ               ｆｏｒ               ａ               ｍｉｎｉｍｕｍ               ｏｆ               7               ｙｅａｒｓ)               ｄｏｃｕｍｅｎｔａｔｉｏｎ               ｔｈａｔ               ｓｈｏｗｓ               ｈｏｗ               ｔｈｅｙ               ｒｅａｃｈｅｄ               ｔｈｅｉｒ               ｃｏｎｃｌｕｓｉｏｎ               ｏｎ               ｔｈｅｉｒ               ｆｉｎａｌ               ｒｅｐｏｒｔ.

Ｆｕｒｔｈｅｒｍｏｒｅ,               ａｕｄｉｔｏｒｓ               ａｒｅ               ｒｅｑｕｉｒｅｄ               ｔｏ               ｅｘｐｌａｉｎ               ａｌｌ               ｏｆ               ｔｈｅｉｒ               ｅｆｆｏｒｔｓ               ｔｏ               ｔｅｓｔ               ｐｕｂｌｉｃ               ｃｏｍｐａｎｉｅｓ'               ｉｎｔｅｒｎａｌ               ｃｏｎｔｒｏｌｓ               (Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.,               Ｓｅｃｔｉｏｎ               103).
               Ｎｅｘｔ,               ｗｅ               ｗｉｌｌ               ｄｉｓｃｕｓｓ               Ｔｉｔｌｅ               ＩＩ               ｏｆ               ＳＯＸ,               ｗｈｉｃｈ               ｒｅｇｕｌａｔｅｓ               ｔｈｅ               ｉｎｄｅｐｅｎｄｅｎｃｅ               ｏｆ               ａｕｄｉｔｏｒｓ.

Ｓｅｃｔｉｏｎ               201               ｅｘｐｌａｉｎｓ               ｔｈａｔ               ａｕｄｉｔｏｒｓ               ａｒｅ               ｎｏ               ｌｏｎｇｅｒ               ｐｅｒｍｉｔｔｅｄ               ｔｏ               ｐｒｏｖｉｄｅ               ｍｏｓｔ               ｎｏｎ-ａｕｄｉｔｉｎｇ               ｓｅｒｖｉｃｅｓ               (ｅ.ｇ.,               ｂｏｏｋｋｅｅｐｉｎｇ)               ｏｎｃｅ               ｔｈｅｙ               ｈａｖｅ               ａｕｄｉｔｅｄ               ａ               ｐｕｂｌｉｃ               ｂｕｓｉｎｅｓｓ               (Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.,               Ｓｅｃｔｉｏｎ               201).

Ｆｕｒｔｈｅｒｍｏｒｅ,               ａｌｌ               ｍａｔｅｒｉａｌ               ｉｎｆｏｒｍａｔｉｏｎ               ａｂｏｕｔ               ｔｈｅ               ａｕｄｉｔｏｒ'ｓ               ｓｅｒｖｉｃｅｓ               ａｎｄ               ｃｏｍｍｕｎｉｃａｔｉｏｎｓ               ｗｉｔｈ               ｔｈｅ               ｂｕｓｉｎｅｓｓ'ｓ               ｍａｎａｇｅｍｅｎｔ               ｍｕｓｔ               ｂｅ               ｆｕｌｌｙ               ｄｉｓｃｌｏｓｅｄ               ｔｏ               ｔｈａｔ               ｃｏｍｐａｎｙ'ｓ               ａｕｄｉｔ               ｃｏｍｍｉｔｔｅｅ               (ｅ.ｇ.,               ｃｏｍｍｕｎｉｃａｔｉｏｎｓ               ｆｒｏｍ               ｔｈｅ               ｍａｎａｇｅｍｅｎｔ               ｏｕｔｌｉｎｉｎｇ               ｕｎａｄｊｕｓｔｅｄ               ｄｉｆｆｅｒｅｎｃｅｓ)               (Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.,               Ｓｅｃｔｉｏｎ               204).

Ａｌｓｏ,               ａｎ               ａｃｃｏｕｎｔｉｎｇ               ｆｉｒｍ               ｉｓ               ｐｒｏｈｉｂｉｔｅｄ               ｆｒｏｍ               ｃｏｎｄｕｃｔｉｎｇ               ａｎ               ａｕｄｉｔ               ｏｆ               ａ               ｐｕｂｌｉｃ               ｃｏｍｐａｎｙ               ｉｆ               ｔｈｅｒｅ               ｉｓ               ｃｌｅａｒｌｙ               ａ               ｃｏｎｆｌｉｃｔ               ｏｆ               ｉｎｔｅｒｅｓｔ               (Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.,               Ｓｅｃｔｉｏｎ               206).
               Ｌｅｔ               ｕｓ               ｍｏｖｅ               ｏｎ               ｔｏ               ｔｈｅ               ｔｈｉｒｄ               ｔｉｔｌｅ               ｏｆ               ＳＯＸ,               ｗｈｉｃｈ               ａｄｄｒｅｓｓｅｓ               ｓｐｅｃｉｆｉｃａｌｌｙ               ｔｈｅ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｉｅｓ               ｏｆ               ｔｈｅ               ｃｏｒｐｏｒａｔｉｏｎ.

Ｆｉｒｓｔ,               ｅｖｅｒｙ               ｃｏｒｐｏｒａｔｉｏｎ               ｉｓ               ｒｅｑｕｉｒｅｄ               ｔｏ               ｓｅｔ               ｕｐ               ａｕｄｉｔ               ｃｏｍｍｉｔｔｅｅｓ,               ｃｏｍｐｌｅｔｅｌｙ               ｉｎｄｅｐｅｎｄｅｎｔ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ.

Ｔｈｅｓｅ               ｃｏｍｍｉｔｔｅｅｓ               ｈａｖｅ               ｔｈｅ               ｉｍｐｏｒｔａｎｔ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ               ｏｆ               ｏｖｅｒｓｅｅｉｎｇ               ａｌｌ               ａｕｄｉｔｉｎｇ               ｐｒｏｃｅｄｕｒｅｓ               ａｎｄ               ｃｏｍｍｕｎｉｃａｔｉｏｎｓ               ｂｅｔｗｅｅｎ               ｔｈｅ               ｐｕｂｌｉｃ               ａｃｃｏｕｎｔｉｎｇ               ｆｉｒｍ               ａｎｄ               ｔｈｅ               ｃｏｒｐｏｒａｔｉｏｎ'ｓ               ｍａｎａｇｅｍｅｎｔ               (Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.,               Ｓｅｃｔｉｏｎ               301).

Ａｄｄｉｔｉｏｎａｌｌｙ,               ａｌｌ               ｐｒｉｎｃｉｐｌｅ               ｅｘｅｃｕｔｉｖｅ               ａｎｄ               ｆｉｎａｎｃｉａｌ               ｏｆｆｉｃｅｒｓ               ｍｕｓｔ               ｃｅｒｔｉｆｙ               ｉｎ               ｅｖｅｒｙ               ｑｕａｒｔｅｒｌｙ               ｏｒ               ａｎｎｕａｌ               ｆｉｎａｎｃｉａｌ               ｒｅｐｏｒｔ               ｓｕｃｈ               ｔｈｉｎｇｓ               ａｓ               (1)               ｔｈａｔ               ｔｈｅｙ               ｂｅｌｉｅｖｅ               ａｌｌ               ｉｎｆｏｒｍａｔｉｏｎ               ｃｏｎｔａｉｎｅｄ               ｗｉｔｈｉｎ               ｔｈｅ               ｒｅｐｏｒｔ               ｉｓ               ｔｒｕｅ               ａｎｄ               ａｃｃｕｒａｔｅ,               ａｎｄ               (2)               ｔｈａｔ               ｔｈｅｙ               ｈａｖｅ               ｐｒａｃｔｉｃｅｄ               ｆｕｌｌ               ｄｉｓｃｌｏｓｕｒｅ               ｗｉｔｈ               ｔｈｅ               ａｕｄｉｔｏｒ               ａｎｄ               ａｕｄｉｔ               ｃｏｍｍｉｔｔｅｅｓ,               ｒｅｖｅａｌｉｎｇ               ａｎｙ               ｉｎｔｅｒｎａｌ               ｃｏｎｔｒｏｌ               ｐｒｏｂｌｅｍｓ,               ｉｒｒｅｇｕｌａｒｉｔｉｅｓ,               ｏｒ               ｆｒａｕｄ               (Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.,               Ｓｅｃｔｉｏｎ               301).

Ａｌｓｏ,               Ｔｉｔｌｅ               ＩＩＩ               ｅｘｐｌａｉｎｓ               ｔｈａｔ               ｉｔ               ｉｓ               ｉｌｌｅｇａｌ               ｆｏｒ               ａｎｙｏｎｅ               ｔｏ               ｔｒｙ               ｔｏ               ｉｍｐｒｏｐｅｒｌｙ               ｉｎｆｌｕｅｎｃｅ               ａｎ               ａｕｄｉｔ               (Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.,               Ｓｅｃｔｉｏｎ               303).

Ｕｌｔｉｍａｔｅｌｙ,               ｎｏｎｃｏｍｐｌｉａｎｃｅ               ｗｉｔｈ               ｔｈｉｓ               ｓｅｃｔｉｏｎ               ｃａｎ               ｌｅａｄ               ｔｏ               ｆｏｒｆｅｉｔｕｒｅ               ｏｆ               ｂｏｎｕｓｅｓ/ｐｒｏｆｉｔｓ               ｏｒ               ｏｔｈｅｒ               ｐｅｎａｌｔｉｅｓ               (Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.,               Ｓｅｃｔｉｏｎｓ               303               &               306).
               Ｔｉｔｌｅ               ＩＶ               ｏｆ               ＳＯＸ               ｅｘｐｌａｉｎｓ               ｔｈｅ               ｎｅｗ               ｅｎｈａｎｃｅｄ               ｆｉｎａｎｃｉａｌ               ｄｉｓｃｌｏｓｕｒｅｓ.

Ｓｅｃｔｉｏｎ               401               ｄｉｓｃｕｓｓｅｓ               ｔｈｅ               ｎｅｃｅｓｓａｒｙ               ｄｉｓｃｌｏｓｕｒｅｓ               ｆｏｒ               ｐｅｒｉｏｄｉｃ               ｒｅｐｏｒｔｓ,               ｉｎｃｌｕｄｉｎｇ               ａｎｙ               ｃｏｒｒｅｃｔｉｏｎｓ/ａｄｊｕｓｔｍｅｎｔｓ               ｆｏｕｎｄ               ｂｙ               ａ               ｐｕｂｌｉｃ               ａｕｄｉｔｏｒ               ａｎｄ               ａｎｙ               ｒｅｌｅｖａｎｔ               ｏｆｆ-ｂａｌａｎｃｅ               ｓｈｅｅｔ               ｔｒａｎｓａｃｔｉｏｎｓ               ｔｈａｔ               ｍａｙ               ｈａｖｅ               ａ               ｓｔｒｏｎｇ               ｂｅａｒｉｎｇ               ｏｎ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               ｏｒ               ｉｔｓ               ｆｕｔｕｒｅ               (Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.).

Ｆｕｒｔｈｅｒｍｏｒｅ,               ｔｈｅ               ｐｕｂｌｉｃ               ｃｏｍｐａｎｙ               ｍｕｓｔ               ｅｎｓｕｒｅ               ｔｈａｔ               ａｎｙ               ｃｏｎｆｌｉｃｔｓ               ｏｆ               ｉｎｔｅｒｅｓｔ               ａｎｄ               ｔｒａｎｓａｃｔｉｏｎｓ               ｉｎｖｏｌｖｉｎｇ               ｔｈｅ               ｂｕｓｉｎｅｓｓ'ｓ               ｍａｎａｇｅｍｅｎｔ               ｏｒ               ｍａｊｏｒ               ｓｔｏｃｋｈｏｌｄｅｒｓ               ａｒｅ               ｃｌｅａｒｌｙ               ｄｉｓｃｌｏｓｅｄ               ｉｎ               ｉｔｓ               ｒｅｇｕｌａｒ               ｒｅｐｏｒｔｓ               (Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.,               Ｓｅｃｔｉｏｎｓ               402               &               403).

Ｆｉｎａｌｌｙ,               ｐｕｂｌｉｃ               ｃｏｍｐａｎｉｅｓ               ａｒｅ               ｎｏｗ               ｒｅｑｕｉｒｅｄ               ｔｏ               ｄｉｓｃｌｏｓｅ               ｔｈｅｉｒ               ｃｏｄｅ               ｏｆ               ｅｔｈｉｃｓ               (ａｎｄ               ａｎｙ               ｃｈａｎｇｅｓ               ｍａｄｅ),               ｉｎ               ａｄｄｉｔｉｏｎ               ｔｏ               ｐｅｒｉｏｄｉｃ               ｅｖａｌｕａｔｉｏｎｓ               ａｎｄ               ｒｅｐｏｒｔｓ               ｏｆ               ｔｈｅｉｒ               ｉｎｔｅｒｎａｌ               ｃｏｎｔｒｏｌｓ               (Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.,               Ｓｅｃｔｉｏｎｓ               404               &               406).
               Ｔｉｔｌｅ               Ｖ,               ｉｎ               ｃｏｎｔｒａｓｔ,               ａｄｄｒｅｓｓｅｓ               ｃｏｎｆｌｉｃｔｓ               ｏｆ               ｉｎｔｅｒｅｓｔ               ｗｉｔｈ               ａｎａｌｙｓｔｓ.

Ｔｈｉｓ               ｔｉｔｌｅ               ｃａｌｌｓ               ｆｏｒ               ｔｈｅ               ｅｓｔａｂｌｉｓｈｍｅｎｔ               ｏｆ               ｐｒｏｐｅｒ               ｒｕｌｅｓ               ｔｏ               ｔｒｙ               ｔｏ               ａｖｏｉｄ               ｔｈｅｓｅ               ｃｏｎｆｌｉｃｔｓ               ｉｎ               ｔｈｅ               ｆｕｔｕｒｅ               (Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.).

Ｆｏｒ               ｅｘａｍｐｌｅ,               ｔｈｅ               Ｃｏｍｍｉｓｓｉｏｎ               ｈａｓ               ａｔｔｅｍｐｔｅｄ               ｔｏ               "ｔｏ               ｅｓｔａｂｌｉｓｈ               ｓｔｒｕｃｔｕｒａｌ               ａｎｄ               ｉｎｓｔｉｔｕｔｉｏｎａｌ               ｓａｆｅｇｕａｒｄｓ               ｗｉｔｈｉｎ               ｒｅｇｉｓｔｅｒｅｄ               ｂｒｏｋｅｒｓ               ｏｒ               ｄｅａｌｅｒｓ               ｔｏ               ａｓｓｕｒｅ               ｔｈａｔ               ｓｅｃｕｒｉｔｉｅｓ               ａｎａｌｙｓｔｓ               ａｒｅ               ｓｅｐａｒａｔｅｄ               ｂｙ               ａｐｐｒｏｐｒｉａｔｅ               ｉｎｆｏｒｍａｔｉｏｎａｌ               ｐａｒｔｉｔｉｏｎｓ               ｗｉｔｈｉｎ               ｔｈｅ               ｆｉｒｍ"               ｔｏ               ａｖｏｉｄ               ｕｎｎｅｃｅｓｓａｒｙ               ｂｉａｓ               (Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.,               Ｓｅｃｔｉｏｎ               501ｃ).
               Ｆｉｎａｌｌｙ,               ｌｅｔ               ｕｓ               ｔａｋｅ               ａ               ｑｕｉｃｋ               ｌｏｏｋ               ａｔ               ｔｈｅ               ｌａｓｔ               ｓｉｘ               ｔｉｔｌｅｓ               ｏｆ               ＳＯＸ.

Ｔｉｔｌｅ               ＶＩ               ｏｕｔｌｉｎｅｓ               ｔｈｅ               Ｃｏｍｍｉｓｓｉｏｎ'ｓ               ｒｅｓｏｕｒｃｅｓ               ａｎｄ               ａｕｔｈｏｒｉｔｙ,               ｗｈｉｌｅ               Ｔｉｔｌｅ               ＶＩＩ               ｄｉｓｃｕｓｓｅｓ               ｔｈｅ               ｓｔｕｄｉｅｓ               ａｎｄ               ｒｅｐｏｒｔｓ               ｔｈａｔ               ｔｈｅ               Ｃｏｍｍｉｓｓｉｏｎ               ｉｓ               ｒｅｑｕｉｒｅｄ               ｔｏ               ｏｖｅｒｓｅｅ.

Ｔｉｔｌｅｓ               ＶＩＩＩ,               ＩＸ,               ａｎｄ               ＸＩ               ｓｐｅｃｉｆｉｃａｌｌｙ               ｄｅｓｃｒｉｂｅ               ｔｈｅ               ｄｉｆｆｅｒｅｎｔ               ｐｅｎａｌｔｉｅｓ               ｆｏｒ               ｖｉｏｌａｔｉｎｇ               ＳＯＸ               ａｎｄ               ｖａｒｉｏｕｓ               ｏｔｈｅｒ               ｉｍｐｏｒｔａｎｔ               ｄｅｔａｉｌｓ               ｓｕｒｒｏｕｎｄｉｎｇ               ｔｈｅ               ｐｒｏｓｅｃｕｔｉｏｎ               ｏｆ               ｓｕｃｈ               ｃａｓｅｓ.

Ｆｉｎａｌｌｙ,               Ｔｉｔｌｅ               Ｘ               ｅｍｐｈａｓｉｚｅｓ               ｔｈａｔ               ｃｈｉｅｆ               ｅｘｅｃｕｔｉｖｅ               ｏｆｆｉｃｅｒｓ               ｍｕｓｔ               ｓｉｇｎ               ｔｈｅ               ｐｕｂｌｉｃ               ｃｏｍｐａｎｙ'ｓ               ｉｎｃｏｍｅ               ｔａｘ               ｒｅｔｕｒｎ               (Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ,               ｎ.ｄ.).
               Ｉｎ               ｃｏｎｃｌｕｓｉｏｎ,               ｔｈｅ               Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ               Ａｃｔ               ｄｏｅｓ               ｎｏｔ               ｈａｖｅ               ａｎｙ               ｄｉｒｅｃｔ               ｃｏｎｔｒｏｌ               ｏｖｅｒ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓｅｓ,               ｓｉｎｃｅ               ｔｈｅｙ               ａｒｅ               ｎｏｔ               ｐｕｂｌｉｃ               ｃｏｍｐａｎｉｅｓ.

Ｈｏｗｅｖｅｒ,               ｔｈｉｓ               ｄｏｅｓ               ｎｏｔ               ｍｅａｎ               ｔｈａｔ               ＳＯＸ               ｄｏｅｓ               ｎｏｔ               ａｆｆｅｃｔ               ｔｈｅｍ               ａｔ               ａｌｌ.

Ｉｎｓｔｅａｄ,               ｉｎ               ｔｈｅ               ｙｅａｒｓ               ｓｉｎｃｅ               ＳＯＸ               ｗａｓ               ｅｎａｃｔｅｄ,               ｉｔ               ｈａｓ               ｂｅｃｏｍｅ               ｃｌｅａｒ               ｔｈａｔ               ｔｈｉｓ               ａｃｔ               ｍａｙ               ｂｅ               ｎｅｇａｔｉｖｅｌｙ               ａｆｆｅｃｔｉｎｇ               ｔｈｅ               ｇｒｏｗｔｈ               ｏｆ               ｐｒｉｖａｔｅ               ｃｏｍｐａｎｉｅｓ.

Ｔｈｅｒｅ               ｈａｓ               ｂｅｅｎ               ａ               ｓｈａｒｐ               ｄｅｃｒｅａｓｅ               ｉｎ               ｔｈｅ               ａｍｏｕｎｔ               ｏｆ               ｆｕｎｄｓ               ｃｏｍｐａｎｉｅｓ               ｈａｖｅ               ｂｅｅｎ               ａｂｌｅ               ｔｏ               ｅａｒｎ               ｔｈｅｉｒ               ｆｉｒｓｔ               ｙｅａｒ               ｏｆ               ｇｏｉｎｇ               ｐｕｂｌｉｃ               (Ｐｅｔｈｏｋｏｕｋｉｓ,               2006).

Ｓｏｍｅ               ｆｉｎａｎｃｉａｌ               ｅｘｐｅｒｔｓ               ｓｕｓｐｅｃｔ               ｔｈａｔ               "Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ               ｃｏｍｐｌｉａｎｃｅ               ｃｏｓｔｓ               ａｒｅ               ｓｏ               ｈｉｇｈ               ｔｈａｔ               ｓｏｍｅ               ｐｒｉｖａｔｅ               ｃｏｍｐａｎｉｅｓ               ａｒｅ               ｃｈｏｏｓｉｎｇ               ｔｏ               ｂｅ               ｂｏｕｇｈｔ               ｏｕｔ               ｒａｔｈｅｒ               ｔｈａｎ               ｇｏ               ｐｕｂｌｉｃ               ａｎｄ               ａｓｓｕｍｅ               ｔｈａｔ               ｆｉｎａｎｃｉａｌ               ｂｕｒｄｅｎ"               (Ｐｅｔｈｏｋｏｕｋｉｓ,               2006,               ｐａｒａ.

3).

Ｃｏｎｓｅｑｕｅｎｔｌｙ,               ｐｒｉｖａｔｅ               ｂｕｓｉｎｅｓｓ               ｏｗｎｅｒｓ               ｍｕｓｔ               ｓｐｅｎｄ               ｍｏｒｅ               ｔｉｍｅ               ａｎａｌｙｚｉｎｇ               ｗｈｅｔｈｅｒ               ｏｒ               ｎｏｔ               ｔｈｅｙ               ｃａｎ               ａｃｔｕａｌｌｙ               ａｆｆｏｒｄ               ｔｏ               ｇｏ               ｐｕｂｌｉｃ.

Ｆｉｎａｌｌｙ,               ｉｔ               ｉｓ               ａｌｓｏ               ｌｏｇｉｃａｌ               ｔｏ               ａｓｓｕｍｅ               ｔｈａｔ               ｓｉｎｃｅ               ＳＯＸ               ｒｅｑｕｉｒｅｓ               ｐｕｂｌｉｃ               ｃｏｍｐａｎｉｅｓ               ｔｏ               ｓｐｅｎｄ               ｍｏｒｅ               ｔｉｍｅ               ｖｅｒｉｆｙｉｎｇ               ｔｈｅｉｒ               ｆｉｎａｎｃｉａｌ               ｒｅｃｏｒｄｓ               ｗｉｔｈ               ｏｕｔｓｉｄｅ               ａｃｃｏｕｎｔａｎｔｓ,               ｐｕｂｌｉｃ               ａｃｃｏｕｎｔｉｎｇ               ｆｉｒｍｓ               ｗｉｌｌ               ｂｅ               ｍｕｃｈ               ｂｕｓｉｅｒ,               ｍａｋｉｎｇ               ｉｔ               ｈａｒｄｅｒ               ｆｏｒ               ｐｒｉｖａｔｅ               ｃｏｍｐａｎｉｅｓ               ｔｏ               ｒｅｃｅｉｖｅ               ｔｈｅ               ａｃｃｏｕｎｔｉｎｇ               ｓｅｒｖｉｃｅｓ               ｔｈｅｙ               ｍｉｇｈｔ               ｎｅｅｄ.
               Ｒｅｆｅｒｅｎｃｅｓ:
               ＡｂｏｕｔＳａｒｂａｎｅｓＯｘｌｅｙ.ｃｏｍ.

(ｎ.ｄ.).

Ｈｉｇｈｌｉｇｈｔｓ               ｏｆ               ｔｈｅ               Ｓａｒｂａｎｅｓ               Ｏｘｌｅｙ               Ａｃｔ.

Ｒｅｔｒｉｅｖｅｄ               Ｍａｙ               29,               2008,               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ａｂｏｕｔｓａｒｂａｎｅｓｏｘｌｅｙ.ｃｏｍ/ｈｉｇｈｌｉｇｈｔｓ.ｈｔｍ
               Ｐｅｔｈｏｋｏｕｋｉｓ,               Ｊ.

(2006,               Ａｐｒｉｌ               17).

Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ               ａｆｆｅｃｔｓ               ｓｍａｌｌ               ｂｕｓｉｎｅｓｓｅｓ               ｗａｎｔｉｎｇ               ｔｏ               ｇｏ               ｐｕｂｌｉｃ.

Ｕ.Ｓ.

Ｎｅｗｓ.

Ｒｅｔｒｉｅｖｅｄ               Ｍａｙ               29,               2008,               ｆｒｏｍ               ｈｔｔｐ://ｉｍａｇｅｓ.ｕｓｎｅｗｓ.ｃｏｍ/ｕｓｎｅｗｓ/ｂｉｚｔｅｃｈ/ａｒｔｉｃｌｅｓ/060417/17ｓｂｗ.ｈｔｍ
               Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ.ｃｏｍ.

(ｎ.ｄ.).

Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ               Ａｃｔ               ｏｆ               2002.

Ｒｅｔｒｉｅｖｅｄ               Ｍａｙ               30,               2008,               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ｓａｒｂａｎｅｓ-ｏｘｌｅｙ.ｃｏｍ/ｓｅｃｔｉｏｎ.ｐｈｐ?ｌｅｖｅｌ=1&ｐｕｂ_ｉｄ=Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ
               Ｗｉｌｄ,               Ｊ.

Ｊ.,               Ｌａｒｓｏｎ,               Ｋ.

Ｄ.,               &               Ｃｈｉａｐｅｔｔａ,               Ｂ.

(2007).

Ｆｕｎｄａｍｅｎｔａｌ               ａｃｃｏｕｎｔｉｎｇ               ｐｒｉｎｃｉｐｌｅｓ               (18ｔｈ               ｅｄｉｔｉｏｎ).

Ｂｏｓｔｏｎ:               ＭｃＧｒａｗ-Ｈｉｌｌ/Ｉｒｗｉｎ.






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