Articoli correlati a Sec Disclosures Checklists 2007
Sinossi
SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the new SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures.
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Informazioni sull?autore
Ronald G. Pippin authors and oversees the maintenance of the SEC content on Accounting Research Manager (ARM) as well as a significant portion of the accounting content on ARM. Mr. Pippin has 20 years of public accounting experience, including six years as an audit partner with Arthur Andersen. He also served as the senior technical accounting officer at a Chicago-based Fortune 50 company for 10 years. Before Mr. Pippin joined CCH, a Wolters Kluwer business, he worked in Andersen's Professional Standards Group (commonly known as the "national office"), where he consulted on technical accounting matters and contributed to the authoring and maintenance of ARM's content. His experience over the years includes discussion of a complex financial statement presentation issue directly with the Chief Accountant of the SEC and others from the SEC's Office of the Chief Accountant. Further, while in Andersen's national office, he discussed numerous accounting issues with members of the SEC's Division of Corporation Finance. Mr. Pippin is a CPA, a graduate of the University of Colorado in Boulder, and a member of Financial Executives International, the AICPA, and the Illinois Society of CPAs.
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