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The Sarbanes-Oxley Act of 2002 and Key Issues Relevant to Business Valuation and Litigation Services

The accounting profession faces many significant challenges and opportunities with the enactment of the Sarbanes-Oxley Act of 2002. Many of the provisions of this Act redefine the way in which CPAs serve their publicly-traded audit clients. This section includes the following information:

·         Complete text of the House Resolution 3763, Sarbanes-Oxley Act of 2002 and other important information related to the Act.

·         Summary of Independence Rules under the Sarbanes-Oxley Act.

·         Impact of the Sarbanes-Oxley Act on CPA Consultants.

·         Key Issues for the CPA Providing Business Valuation and Litigation and Dispute Resolution Services.

Copyright © 2007 by the American Institute of Certified Public Accountants, Inc., New York, New York.