JOURNAL OF ACCOUNTANCY ARTICLES

The Journal of Accountancy is the AICPA's monthly publication that focuses on the latest news and developments related to the field of accounting. The JofA is written for CPAs and other accounting professionals. CAQ compiled all JofA articles related to Sarbanes-Oxley and have listed them below for a central base for SOX reading materials for our members. Read JofA Articles>>

OTHER ARTICLES, REPORTS OR STATEMENTS

• CAQ Sarbanes-Oxley Fifth Anniversary Event (July 30, 2007)
  

• The Lord and Benoit Report- Sarbanes-Oxley Section 404:  10  Threats to Compliance for Smaller Companies (May 2007) 
  
  
• The Lord & Benoit Report: Do the Benefits of 404 Exceed the Cost? (May 2006)
  
  
• The Lord & Benoit Report: Bridging the Sarbanes-Oxley Disclosure Control Gap (March 2006)
  
  
• The 2005 Oversight Systems Financial Executive Report On Sarbanes-Oxley Compliance – 2005 survey of financial professionals including, CFO’s, chief audit executives, controllers, VP’s of finance, and directors of internal audit, related to SOX compliance and the biggest issues faced.
  
  

HIGHLIGHTS OF KEY SOX PRODUCTS

• Management Override of Internal Controls: The Achilles’ Heel of Fraud Prevention—The Audit Committee and Oversight of Financial Reporting
  
  
• CPA2biz for products associated with Section 404, Internal Control Reporting, and the Sarbanes-Oxley Act of 2002
  
  
• CAQ Product page relevant to Section 404, Internal Control Reporting, and the Sarbanes-Oxley Act of 2002
  
  
• Improve Audit Efficiency & Effectiveness with Automated Tools—AICPA Audit & Control Technology Store
  

• AICPA Financial Management Center
  
  
• AICPA Information Technology
  
  
• Audit Committee Effectiveness Center - Featuring the AICPA Audit Committee Toolkit
  
  
• AICPA Antifraud and Corporate Responsibility Resource Center
  
  
• AICPA Audit & Control Technology Store
  
  
• Committee of Sponsoring Organizations of the Treadway Commission (COSO) - COSO, a voluntary private sector organization dedicated to improving the quality of financial reporting, published Enterprise Risk Management—Integrated Framework.