Below are some recommended e-Learning websites:
The
Sarbanes-Oxley Act of 2002
(http://www.skillsoft.com/catalog/detail.asp?CourseCode=LCO0122000000)
Overview/Description
On July 30, 2002, President Bush signed into law the Sarbanes-Oxley
Act of 2002. Sparked by a wave of dramatic corporate and accounting
scandals, this federal securities legislation attempts to combat corporate
fraud and to enhance the accuracy and reliability of corporate disclosures
made pursuant to the securities laws. The act's provisions have helped
to enhance audit committee responsibility and auditor oversight, including
prior approval for non-audit services by the auditor and the disclosure
of all non-audit services of the auditor approved by the committee.
New standards for determining auditor independence have been established,
and a new oversight board for the regulation of auditors has been created.
The act has also increased criminal penalties for violations of securities
laws. Many of the act's provisions apply to all companies--both U.S.
and non-U.S.--that have registered equity or debt securities with the
Securities and Exchange Commission (SEC) under the Exchange Act. However,
some provisions apply only to companies that have equity securities
listed on an exchange or on NASDAQ. Many of the act's provisions have
been enhanced by stock market listing standards and SEC rulemaking.
SkillSoft's Legal Compliance courses are developed and maintained with
subject matter support provided by the Labor, Employment, and Employee
Benefits Law Group of the law firm of Sheehan Phinney Bass + Green PA.