Chapter 5
Securities and Exchange Commission Reporting Requirements
5.1 Securities and Exchange Commission
(a) Creation of the Securities and Exchange Commission
(b) Organization of the Securities and Exchange Commission
(c) Division of Corporation Finance
(iv) EDGAR—Electronic Data Gathering Analysis and Retrieval System
(d) Relationship Between the Accounting Profession and the Securities and Exchange Commission
(e) Sarbanes-Oxley Act of 2002
(i) Implications for Public Company Officers and Directors
(ii) Implications for Audit Committees
(iii) Implications for Independent Auditors
(f) Qualifications and Independence of Public Accountants Practicing Before the SEC
(g) SEC's Focus on Accounting Fraud
(h) Foreign Corrupt Practices Act
(i) Payments to Foreign Officials
(ii) Internal Accounting Control
(b) Auditors' Responsibilities
(ii) Aggregating and Netting Misstatements
(iii) Intentional Immaterial Misstatements
(d) Smaller Reporting Companies
(e) Exemptions from Registration
(f) “Going Private” Transactions
5.3 Securities Exchange Act of 1934
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