1. Facts
1.1. Audit
1.2. Audit Committee
1.3. Audit Report
1.4. Board
1.4.1. Rules of the Board
1.5. Commission
1.5.1. Rules n Enforcement
1.5.1.1. Regulatory Action
1.5.1.2. Enforcement
1.5.1.2.1. Investigation, injunction n prosecution of offenses-
1.5.1.2.2. participant
1.5.1.2.3. Cease-n-Digest proceedings
1.5.1.2.4. Enforcement by Federal Banking Agencies
1.5.1.3. Effect on Commission Authority
1.6. Issuer
1.7. Non-Audit Services
1.8. PAF
1.9. Regulatory Compliance
1.10. Compliance
1.11. Compliance Risk
1.12. Compliance Framework
1.13. COBIT
1.14. Internal Controls
1.15. Governance, Risk and Compliance (GRC)
1.16. Risk Management
1.17. appropriate State Regulatory Authority
1.18. Professional Standards
1.19. Securities Law
2. 11 titles,66 section-PACE-ACSC-WXF
2.1. TITLE1-Public Company Accounting Oversight Board (PCAOB)
2.1.1. Main Objective
2.1.2. 9 Sections-ERAI-IFCAF
2.1.2.1. 101-Establishmnt; administrative provisions
2.1.2.2. 102-Registration with the Board
2.1.2.3. 103-Auditing, qualitity control n independence standard n rules
2.1.2.3.1. Audit Rule
2.1.2.4. 104-Inspection of registered public accounting firm
2.1.2.4.1. Report
2.1.2.4.2. Review
2.1.2.5. 105-INVESTIGATIONS AND DISCIPLINARY PROCEEDINGS
2.1.2.5.1. Sanction
2.1.2.6. 106-FOREIGN PUBLIC ACCOUNTING FIRMS
2.1.2.7. 107-COMMISSION OVERSIGHT OF THE BOARD...(removal)
2.1.2.8. 108- ACCOUNTING STANDARDS.
2.1.2.9. 109- FUNDING.
2.1.3. Facts
2.1.3.1. Rules of Board
2.2. TITLE II—AUDITOR INDEPENDENCE-AI
2.2.1. MAIN OBJECTIVE
2.2.2. 9 Sections-SPAACCSCC
2.2.2.1. 201- SERVICES OUTSIDE THE SCOPE OF PRACTICE OF AUDITORS.
2.2.2.2. 202-PREAPPROVAL REQUIREMENTS.
2.2.2.3. 203-AUDIT PARTNER ROTATION
2.2.2.4. 204-AUDITOR REPORTS TO AUDIT COMMITTEES.
2.2.2.5. 205- CONFORMING AMENDMENTS.
2.2.2.6. 206 - CONFLICTS OF INTEREST
2.2.2.7. 207-STUDY OF MANDATORY ROTATION OF REGISTERED PUBLIC ACCOUNTING FIRMS
2.2.2.8. 208-COMMISSION AUTHORITY.
2.2.2.9. 209-CONSIDERATIONS BY APPROPRIATE STATE REGULATORY AUTHORITIES
2.2.3. Fact
2.3. TITLE3 CORPORATE RESPONSIBILITY-CR
2.3.1. Fact
2.3.2. Main Objective
2.3.3. 8 Sections-PCIFOIRF
2.3.3.1. 301 PUBLIC COMPANY AUDIT COMMITTEES.
2.3.3.2. 302 CORPORATE RESPONSIBILITY FOR FINANCIAL REPORTS
2.3.3.2.1. Regulations Required
2.3.3.2.2. FOREIGN REINCORPORATIONS HAVE NO EFFECT
2.3.3.2.3. DEADLINE
2.3.3.3. 303 IMPROPER INFLUENCE ON CONDUCT OF AUDITS.
2.3.3.4. 304 FORFEITURE OF CERTAIN BONUSES AND PROFITS.
2.3.3.5. 305 OFFICER AND DIRECTOR BARS AND PENALTIES.
2.3.3.6. 306 INSIDER TRADES DURING PENSION FUND BLACKOUT PERIODS.
2.3.3.7. 307 RULES OF PROFESSIONAL RESPONSIBILITY FOR ATTORNEYS
2.3.3.8. 308 FAIR FUNDS FOR INVESTORS
2.4. TITLE IV—ENHANCED FINANCIAL DISCLOSURES-EFD
2.4.1. FACTs
2.4.2. Main Objectives
2.4.3. 9 Sections-PCTICEEDEED
2.4.3.1. 401- DISCLOSURES IN PERIODIC REPORTS.
2.4.3.1.1. DISCLOSURES REQUIRED
2.4.3.1.2. COMMISSION RULES ON PRO FORMA FIGURES
2.4.3.1.3. STUDY AND REPORT ON SPECIAL PURPOSE ENTITIES
2.4.3.2. 402- ENHANCED CONFLICT OF INTEREST PROVISIONS.
2.4.3.3. 403-DISCLOSURES OF TRANSACTIONS INVOLVING MANAGEMENT AND PRINCIPAL STOCKHOLDERS
2.4.3.4. 404-MANAGEMENT ASSESSMENT OF INTERNAL CONTROLS.
2.4.3.4.1. RULES REQUIRED
2.4.3.4.2. INTERNAL CONTROL EVALUATION AND REPORTING
2.4.3.5. 405-EXEMPTION.
2.4.3.6. 406-CODE OF ETHICS FOR SENIOR FINANCIAL OFFICERS
2.4.3.7. 407-DISCLOSURE OF AUDIT COMMITTEE FINANCIAL EXPERT
2.4.3.8. 408- ENHANCED REVIEW OF PERIODIC DISCLOSURES BY ISSUERS.
2.4.3.9. 409-REAL TIME ISSUER DISCLOSURES.
2.5. TITLE V—ANALYST CONFLICTS OF INTEREST-ACOI
2.5.1. Main Objective
2.5.2. Fact
2.5.3. 1 Section T
2.5.3.1. 501-TREATMENT OF SECURITIES ANALYSTS BY REGISTERED SECURITIES ASSOCIATIONS AND NATIONAL SECURITIES EXCHANGES
2.6. TITLE VI—COMMISSION RESOURCES AND AUTHORITY - ComeRAA
2.6.1. Fact
2.6.2. Main Objective
2.6.3. 4 Sections-AAFQ
2.6.3.1. 601- AUTHORIZATION OF APPROPRIATIONS.
2.6.3.2. 602-APPEARANCE AND PRACTICE BEFORE THE COMMISSION
2.6.3.3. 603-FEDERAL COURT AUTHORITY TO IMPOSE PENNY STOCK BARS.
2.6.3.4. 604- QUALIFICATIONS OF ASSOCIATED PERSONS OF BROKERS AND DEALERS.
2.7. TITLE VII—STUDIES AND REPORTS-STAR
2.7.1. Main Objective
2.7.2. Facts
2.7.3. 5 Sections-GCSV-EA-IB
2.7.3.1. 701-GAO STUDY AND REPORT REGARDING CONSOLIDATION OF PUBLIC ACCOUNTING FIRMS.
2.7.3.2. 702-COMMISSION STUDY AND REPORT REGARDING CREDIT RATING AGENCIES.
2.7.3.3. 703-STUDY AND REPORT ON VIOLATORS AND VIOLATIONS
2.7.3.4. 704- STUDY OF ENFORCEMENT ACTIONS.
2.7.3.5. 705- STUDY OF INVESTMENT BANKS
2.8. TITLE VIII—CORPORATE AND CRIMINAL FRAUD ACCOUNTABILITY - CCFA
2.8.1. 7Sections-SCDSRPC
2.8.1.1. 801. SHORT TITLE
2.8.1.2. 802. CRIMINAL PENALTIES FOR ALTERING DOCUMENTS.
2.8.1.2.1. Sec.1519
2.8.1.2.2. Sec.1520
2.8.1.3. 803. DEBTS NONDISCHARGEABLE IF INCURRED IN VIOLATION OF SECURITIES FRAUD LAWS.
2.8.1.4. 804. STATUTE OF LIMITATIONS FOR SECURITIES FRAUD.
2.8.1.5. 805. REVIEW OF FEDERAL SENTENCING GUIDELINES FOR OBSTRUCTION OF JUSTICE AND EXTENSIVE CRIMINAL FRAUD
2.8.1.6. 806. PROTECTION FOR EMPLOYEES OF PUBLICLY TRADED COMPANIES WHO PROVIDE EVIDENCE OF FRAUD.
2.8.1.7. 807. CRIMINAL PENALTIES FOR DEFRAUDING SHAREHOLDERS OF PUBLICLY TRADED COMPANIES
2.8.2. Main Objective
2.8.3. Fact
2.9. TITLE IX—WHITE-COLLAR CRIME PENALTY ENHANCEMENTS
2.9.1. Main Objective
2.9.2. Fact
2.9.3. 6 Section-SACCAC
2.9.3.1. 901. SHORT TITLE.
2.9.3.2. 902. ATTEMPTS AND CONSPIRACIES TO COMMIT CRIMINAL FRAUD OFFENSES.
2.9.3.3. 903. CRIMINAL PENALTIES FOR MAIL AND WIRE FRAUD.
2.9.3.4. 904. CRIMINAL PENALTIES FOR VIOLATIONS OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
2.9.3.5. 905. AMENDMENT TO SENTENCING GUIDELINES RELATING TO CERTAIN WHITE-COLLAR OFFENSES.
2.9.3.6. 906. CORPORATE RESPONSIBILITY FOR FINANCIAL REPORTS.
2.9.3.6.1. CERTIFICATION OF PERIODIC FINANCIAL REPORTS
2.9.3.6.2. CONTENT
2.9.3.6.3. CRIMINAL PENALTIES
2.9.3.6.4. CLERICAL AMENDMENT-
2.10. TITLE X—CORPORATE TAX RETURNS
2.10.1. Main Objective
2.10.2. Fact
2.10.3. 1 Section-S
2.10.3.1. 1001. SENSE OF THE SENATE REGARDING THE SIGNING OF CORPORATE TAX RETURNS BY CHIEF EXECUTIVE OFFICERS.
2.11. TITLE XI—CORPORATE FRAUD AND ACCOUNTABILITY
2.11.1. Main Objective
2.11.2. Fact
2.11.3. 7 Sections-STTAAIR
2.11.3.1. 1101. SHORT TITLE
2.11.3.2. 1102. TAMPERING WITH A RECORD OR OTHERWISE IMPEDING AN OFFICIAL PROCEEDING.
2.11.3.3. 1103. TEMPORARY FREEZE AUTHORITY FOR THE SECURITIES AND EXCHANGE COMMISSION.
2.11.3.4. 1104. AMENDMENT TO THE FEDERAL SENTENCING GUIDELINES.
2.11.3.5. 1105. AUTHORITY OF THE COMMISSION TO PROHIBIT PERSONS FROM SERVING AS OFFICERS OR DIRECTORS.
2.11.3.6. 1106. INCREASED CRIMINAL PENALTIES UNDER SECURITIES EXCHANGE ACT OF 1934.
2.11.3.7. 1107. RETALIATION AGAINST INFORMANTS.