Table of Contents 


Understanding Sarbane-Oxley Act of 2002: Impacting the Accounting Profession

Mark S Beasley,North Carolina State University
Randal J Elder,Syracuse University
ISBN-10: 0131855263
										Page

Introduction									2



Changes In The Regulatory Environment						3



Auditor Independence								7



Changes In The Cpa Profession							9



Corporate Responsibility								13



Reports On Public Company Internal Control						17 



Other Financial Disclosures								25



Sas No. 99, Consideration Of Fraud In A Financial
Statement Audit									28



Conclusion									35



Assignment Material								36



Appendix: Summary Of Key Provisions Of The
Sarbanes-Oxley Act									40