Jill Gilbert Welytok 
Sarbanes-Oxley For Dummies [PDF ebook] 

Introduction 1
Part I: The Scene Before and After SOX 7
Chapter 1: The SOX Saga 9
Chapter 2: SOX in Sixty Seconds 27
Chapter 3: SOX and Securities Regulations 43
Chapter 4: SOX and Factual Financial Statements 67
Chapter 5: What’s New for Non-Accelerated Filers 83
Part II: SOX in the City: Meeting New Standards 89
Chapter 6: A New Audit Ambience 91
Chapter 7: A Board to Audit the Auditors 105
Chapter 8: The Almighty Audit Committee 119
Chapter 9: Building Boards That Can’t Be Bought 131
Chapter 10: SOX: Under New Management 143
Chapter 11: More Management Mandates 159
Part III: Scaling Down Section 404 169
Chapter 12: Clearing Up Confusion about Control 171
Chapter 13: Surviving a Section 404 Audit 183
Chapter 14: Taking the Terror Out of Testing 191
Part IV: SOX for Techies 207
Chapter 15: Getting Technical with SOX 209
Chapter 16: Surveying SOX Software 219
Chapter 17: Working with Some Actual SOX Software 233
Part V: To SOX-finity and Beyond 249
Chapter 18: Lawsuits under SOX 251
Chapter 19: The Surprising Scope of SOX 267
Part VI: The Part of Tens 273
Chapter 20: Ten Ways to Avoid Getting Sued or Criminally Prosecuted Under SOX 275
Chapter 21: Ten Tips for an Effective Audit Committee 281
Chapter 22: Ten Smart Management Moves 289
Chapter 23: Ten Things You Can’t Ask an Auditor to Do After SOX 295
Chapter 24: Top Ten Places to Get Smart about SOX 301
Part VII: Appendixes 307
Appendix A: Selected Sections, Auditing Standard No 5 309
Appendix B: Sample Certifications 313
Appendix C: Sample Audit Committee Charter 319
Appendix D: Sample Code of Ethics 329
Appendix E: Sample SAS 70 Report 337
Index 339

Jill Gilbert Welytok, JD, CPA, LLM, practices in the areas of corporate, nonprofit law, and intellectual property. She is the founder of Absolute Technology Law Group, LLC (www.abtechlaw.com). She went to law school at De Paul University in Chicago, where she was on the Law Review, and she picked up a Masters Degree in Computer Science from Marquette University in Wisconsin, where she now lives. Ms. Welytok also has an LLM in Taxation from De Paul. She was formerly a tax consultant with the predecessor firm to Ernst & Young. She frequently speaks on nonprofit, corporate governance, and taxation issues and will probably come speak to your company or organization if you invite her. You may e-mail her with questions you have about Sarbanes-Oxley or anything else in this book at [email protected]. You can find updates to this book and ongoing information about SOX developments at the author’s Web site, located at www.abtechlaw.com.