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U.S. Banker January 2010 Rob Garver	No (More) Quarter...Perhaps The SEC says we've seen the last of the reprieves for small companies that have so far avoided complying with the 404(b) provision in the Sarbanes-Oxley Act. Community bankers best hope now is that Congress will step in and give them a permanent exemption.
CFO July 1, 2007 Scott Leibs	Five Years and Accounting This story is Part 1 in a three-part series on how corporate finance has changed since the Sarbanes-Oxley Act was passed.
CFO May 1, 2004 Lori Calabro	Looking Under the Hood New attestation standards for internal controls put more power in the hands of auditors.
CFO March 15, 2006 David M. Katz	A Tough Act to Follow What CFOs really think about Sarbox -- and how they would fix it. Included are the results of an exclusive survey of finance executives on the topic.
CFO March 15, 2004 Craig Schneider	A World of Trouble Even with an extended deadline for Sarbox compliance, questions about offshoring have companies on edge.
Reason April 2007 Brian Doherty	Sarb-Ox Showdown A pro-market research institute and a small accounting firm are taking Sarbanes-Oxley to court and claim in their suit that the Public Company Accounting Oversight Board violates the Constitution in several ways.
InternetNews May 27, 2005 Clint Boulton	Taking The Sarbox Challenge A look at the Sarbanes-Oxley Act of 2002, one of the most demanding and challenging compliance regulations for regulating corporate finances, and how IT factors into it.
InternetNews March 9, 2007 Andy Patrizio	Sarbox: The Blacktop To Financial Hell Sarbanes-Oxley was more of an emotional reaction than reasoned law when it was passed. Now there's enough evidence that it's doing more harm than good.
CFO August 1, 2007 Kate O'Sullivan	The SEC Rules Five years after Sarbanes-Oxley, the SEC is flexing its regulatory muscle as never before.
CFO May 1, 2005 Tim Reason	Feeling the Pain Are the benefits of Sarbanes-Oxley worth the cost? Many companies are voicing their concerns to the SEC. The top complaint about 404 is that auditors must point out management's own assessment of internal controls.
CFO May 1, 2008 Kate O'Sullivan	Can This Relationship Be Saved? Auditors and CFOs aren't the friends they once were, but they are working out their differences.
CFO September 1, 2006 Kate O'Sullivan	The Case for Clarity You know about the cost of Sarbox. What about the benefits?
CFO May 8, 2006 Elaine Appleton Grant	Flirting with Disaster Recovery There are plenty of good reasons to develop a business-continuity plan, but is Sarbox one of them?
CFO March 1, 2003 Tim Reason	Two Weeks in January The SEC put much of the Sarbanes-Oxley Act into effect by passing a slew of new rules. Here's what was proposed and what was disposed.
CFO September 1, 2003 Alix Nyberg	Sticker Shock When Congress passed the Sarbanes-Oxley Act of 2002, it didn't worry about how much it would cost companies. Today, CFOs are totting up the compliance bill -- and they don't like what they see.
Foundation News & Commentary Jul/Aug 2005 Andras Kosaras	Thinking About an Audit? Read This First What kinds of grantmakers get audits and how should a foundation choose an auditor if it opts for this process?
CFO September 1, 2010 Tim Reason	Fees Still Falling, but Not as Dramatically The latest analysis of audit fees shows continued good news for most companies, but not all.
CFO March 15, 2006 Helen Shaw	The Trouble with COSO Critics say the Treadway Commission's controls framework is outdated, onerous, and overly complicated -- especially for mid-level financial managers. But is there an alternative?
CFO April 1, 2010 Tim Reason	Auditing Your Auditor After nearly a decade of turmoil, companies have gained the advantage in negotiating with their auditors.
BusinessWeek December 27, 2004 Amy Borrus	Auditors: The Leash Gets Shorter Providing tax services to audit clients will no longer be allowed.
CFO August 1, 2004	The Enforcer If audit firms don't voluntarily improve their processes, Public Company Accounting Oversight Board (PCAOB) chairman William McDonough promises he'll make them.
National Real Estate Investor October 1, 2005 Ann Weinstein	Sarbanes-Oxley Alters the Playing Field The need to ensure the adequacy of financial controls is fast becoming a competitive necessity for companies that provide services to public companies. Real estate service providers are confronted with this new reality.
InternetNews August 29, 2005 Jim Wagner	Work Remains for Sarbox Compliance Businesses have a lot of work ahead of them before they're fully compliant with federal data retention and financial reporting rules under the Sarbanes-Oxley Act, a new study concludes.
CFO September 1, 2005 John Goff	Fractured Fraternity Oh for the days when auditors were counselors and not pricey overseers. In fact, some CFOs say dealings with external auditors have become a lot like encounters with the Internal Revenue Service: shrill, chilly, and frustrating as hell.
BusinessWeek September 30, 2010 Jesse Westbrook	The Accounting Board Is a Sinecure Qua Non Consumer advocates say the accounting oversight board's record is a cautionary tale for the Consumer Financial Protection Bureau.
CFO October 1, 2011 Sarah Johnson	Making Audits More Audible New rules would require auditors to speak up about possible problems, and describe in more detail what they do and don't look at.
CIO July 1, 2004 Christopher Koch	The Sarbox Conspiracy Sarbanes-Oxley compliance efforts are eating up CIO time and budgets. Worse, CIOs are being relegated to a purely tactical role. And that may be the CFO's plan.
BusinessWeek October 27, 2003 Henry & Borrus	Honesty Is A Pricey Policy Execs are grumbling about the steep costs of complying with new financial controls.
BusinessWeek November 19, 2009 Theo Francis	These Men Could Kill SarbOx Two tenacious Washington lawyers have the Sarbanes-Oxley Act in their sights -- and they just might take it down
CFO December 1, 2011 Alix Stuart	Smoothing the IPO Path A new SEC committee wants to help smaller companies find less costly ways to raise capital.
Reason January 2009 Brian Doherty	Sarbanes-Oxley Revisited Recent academic studies of Sarbanes-Oxley have deepened our understanding of the law's effects.
Reason January 2006 Brian Doherty	You Can Be Too Careful How the U.S. government's new corporate accounting rules impede efficiency and stifle innovation.
Entrepreneur August 2007 Jennifer Pellet	The Land of the Audit-Free Small businesses are being liberated from SOX restrictions. The changes come at a critical time for companies with less than $75 million in market capitalization, which are to begin complying with the management guidance part of SOX during the 2007 audit cycle.
CFO September 1, 2002 David M. Katz	The Insiders Do internal auditors have a bigger role to play in ensuring the integrity of financial reports?
CFO May 8, 2006 Russ Banham	Party of Three With corporate reputations -- as well as their own -- on the line, finance managers are increasingly relying on outside advisers to help with internal controls.
CFO April 1, 2010 Scott Leibs	Shock and Audits As audit fees drop, what do you need to know to cut a better deal?
U.S. Banker March 2008 Christopher Myers et al.	SOX Relief for Smaller Banks The SEC and the Public Company Accounting Oversight Board apparently agree that SOX may be too burdensome on small companies, and some relief may be on the horizon.
CFO May 1, 2010 Sarah Johnson	You Complete My Audit The relationship between accounting firms and their corporate clients has been shaky over the past decade, to say the least, but amid the tumult of Sarbanes-Oxley and thorny auditor-client issues lie long-lasting relationships, some that have endured for more than 50 years.
Knowledge@Wharton January 29, 2003	Lawyers and Accountants Can Expect Curbs and Compromises in New SEC Rules Recent rules adopted by the U.S. Securities and Exchange Commission to curb the kind of legal and accounting shenanigans that toppled companies like Enron and Arthur Andersen are not as strong as the SEC first indicated they might be. But do they still have enough teeth to work?
BusinessWeek September 22, 2003 Paula Dwyer	A Talk with William McDonough The new accounting oversight board's chairman says the profession should see the PCAOB (Public Company Accounting Oversight Board) as "its mentor-cum-ally."
CFO July 1, 2003 Kris Frieswick	How Audits Must Change Auditors face more pressure to find fraud.
CFO February 1, 2012 David M. Katz	The Cost of Confidence Two proposals aim to increase auditor independence, but may cause problems for CFOs.
BusinessWeek April 9, 2007 Maria Bartiromo	Michael Oxley's Next Act Michael Oxley talks about SarbOx, private equity, and American competitiveness.
Bank Director 3rd Quarter 2010 Jack Milligan	This Plate Runneth Over Audit committee members are taking hits from all sides these days.
CFO September 1, 2002 Andrew Osterland	No More Mr. Nice Guy A new CFO survey suggests why new rules for auditors may be a wise idea.
CFO January 1, 2004 John Goff	They Might Be Giants It's been nearly two years since Arthur Andersen went under and Sarbanes-Oxley was passed. Have the Big Four audit firms changed since then?
CFO February 1, 2005 John Goff	Looking for Gaps The latest generation of compliance software promises to do more to ease the burden of internal controls assessment.
CFO December 1, 2004 Kate O'Sullivan	Laying Down the Law By naming compliance officers, companies are putting new focus on regulatory issues -- and giving CFOs a break.
CFO February 1, 2011 Kate O'Sullivan	The Faces Are New, but the Agenda Is Not Just in time for The Dodd-Frank Wall Street Reform and Consumer Protection Act, CFOs have some new names to learn as two major regulators welcome fresh leadership.
The Motley Fool March 10, 2004 Selena Maranjian	Barring Bad Board Directors The SEC is cracking down, but enforcement is a problem.