Sarbanes-Oxley for Small Businesses: Leveraging Compliance for Maximum Advantage

178 Pages·2006·1.05 MB·English

by  Peggy M. Jackson

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Sarbanes-Oxley for
Small Businesses
Leveraging
Compliance for
Maximum Advantage
Peggy M. Jackson, DPA, CPCU
John Wiley & Sons, Inc.
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Sarbanes-Oxley
for Small Businesses
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Sarbanes-Oxley for
Small Businesses
Leveraging
Compliance for
Maximum Advantage
Peggy M. Jackson, DPA, CPCU
John Wiley & Sons, Inc.
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This book is printed on acid-free paper. (cid:1)∞
Copyright © 2006 by John Wiley & Sons, Inc. All rights reserved.
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Library ofCongress Cataloging-in-Publication Data
Jackson, Peggy M.
Sarbanes-Oxley for small businesses :leveraging compliance for maximum advantage / Peggy M. Jackson.
p. cm.
Includes bibliographical references and index.
ISBN-13:978–0-471–99825–9 (cloth)
ISBN-10:0–471–99825–7 (cloth)
1. Small business—United States—Finance—Management. 2. United States. Sarbanes-Oxley Act
of2002. 3. Accounting—Standards—United States. 4. Auditing, Internal—Standards—United States.
I. Title.
HG4027.7.J33 2006
657'.9042—dc22 2006005665
Printed in the United States ofAmerica
10 9 8 7 6 5 4 3 2 1
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I am dedicating this book to my colleagues in the San
Francisco Chamber of Commerce Fall 2005 Tuesday
evening Business Alliance group. These wonderful people
have been tremendously supportive of my work and I am
very grateful for all of their help.
Andre Angelantoni
Steven Boullianne
Megan Brenk
Sterling Burnett
Joe DeLucchi
Greg Golden
Courtney Jones
Matthew Kabak, Esq.
Oonagh Kavanagh
Claire Koffel
Meehyun Kim Kurtzman
America Michael
Nicholas Paleologos
Stacey Poole, Esq.
Agnes Puerzer
Bart Saling
Jamie Stern
Juancho Vitangcol
Michael Wolfe
Omar Zayat
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Contents
Preface ix
Acknowledgments xi
chapter 1 Historyand Legislative Background
ofthe Sarbanes-OxleyActof2002 1
chapter 2 WhyShould SmallBusinessesCare aboutSox? 17
chapter 3 WhatAre the Sarbanes-OxleyRequirements
for SmallBusinesses? 29
chapter 4 BestPracticesfrom Sarbanes-Oxley:
The New Gold Standard for Management 47
chapter 5 Establishing a Blueprintfor Success 55
chapter 6 The Blueprintand SOXRequirements 67
chapter 7 The Blueprintand SOXBestPractices 91
chapter 8 Adding Value to SOXRequirements
and BestPractices 117
Bibliography 147
Index 155
vii
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