• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文会议>Air Waste Management Association's annual conference exhibition >Sarbanes-Oxley: New Challenges for the Environmental Manager and Professional
【24h】

Sarbanes-Oxley: New Challenges for the Environmental Manager and Professional

机译：Sarbanes-Oxley：环境经理和专业的新挑战

获取原文
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Sarbanes-Oxley, enacted to address the financial scandals of the late 1990s, reaches beyond traditional securities law and has significant effects on environmental managers and environmental consultants. The presentation will discuss the direct effects that Sarbanes-Oxley has on environmental disclosures (10-K and 10-Q), the practical implications in dealing with auditors and environmental consultants and the new criminal provisions. Under Sarbanes-Oxley, dealing with auditors and senior management has become a more complicated task for the environmental managers. Financial auditors (internal and external) are requiring detailed documentation to support environmental disclosures. Setting of reserves and, more importantly, the justification of existing reserves are also areas where environmental professionals are becoming more involved. The presentation will discuss how environmental managers should respond to the new requirements. Sarbanes-Oxley also is having an effect on environmental attorneys/consultants in the preparation of audit letter responses and 10-K and 10-Q disclosures. As Sarbanes-Oxley now requires the CEO and CFO to personally certify disclosure documents, outside environmental professionals are being required to certify information (such as estimates of cleanup costs) used for financial disclosure purposes. This potentially imposes substantial liability on the outside environmental professional. Practical tips on how to address these concerns will be discussed. Finally, the presentation will discuss the hidden provisions of Sarbanes-Oxley, such as the new crimes of conspiracy, the stringent requirements for maintaining documents, email and voice mails that apply when U.S. EPA investigates a company.
机译：萨班斯 - 奥克斯利法案，制定应对1990年代末的金融丑闻，超越了传统的证券法达到和对环境管理和环境顾问显著的影响。该报告将讨论的直接影响是萨班斯 - 奥克斯利法案，对环境信息披露（10-K和10-Q），在处理核数师及环境顾问和新的犯罪规定的实际影响。在萨班斯 - 奥克斯利法案，处理核数师及高级管理人员已成为环境管理更复杂的任务。财务审计（内部和外部）都需要详细的文件来支持环境披露。储备的设置，更重要的是，现有储量的理由也是地区在环境专业人士越来越多地参与。该报告将讨论环境管理者应如何在新的要求作出回应。 Sarbanes-Oxley的也具有在审计信响应和10-K和10-Q披露制备环境律师/顾问的效果。由于萨班斯 - 奥克斯利法案现在要求CEO和CFO亲自的Certify披露文件，外界环境的专业人士被要求证明资料（如清理费用估计）用于财务信息披露的目的。这可能强加给外界环境专业的实质性责任。如何解决这些问题提供实用的建议进行讨论。最后，演讲将讨论萨班斯 - 奥克斯利法案的规定，隐藏等阴谋的新型犯罪，对于申请美国时，美国环保署调查公司维护文档，电子邮件和语音邮件的严格要求。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号