Tax and Accounting

Features & Benefits

• Provides a plain English explanation of all major securities statutes, including The Securities Act of 1933, the Securities Exchange Act of 1934, the Investment Advisers Act of 1940, the Foreign Corrupt Practices Act of 1977, and most recently, the Sarbanes-Oxley Act of 2002.
• Also provides explanations and checklists of all major filing forms under the 1933 Act and the 1934 Act.
• Contains helpful tools for carrying out the most frequent administrative tasks, such as exchange listings procedures for all the major exchanges, with easy-to-follow steps for requesting the listing of a particular security; and audit checklists to guide the review of a registrant's financial statements to ensure compliance with SEC accounting and disclosure regulations.
• Includes a summary of major SEC regulations and the original text of those regulations (see list below), covering accounting, disclosure and electronic filings.
• Provides specimens of all major and many minor SEC forms in a separate Forms division, with examples applicable to large and small companies.
• Covers all the official Commission and Staff pronouncements of the SEC, such as financial reporting releases, staff accounting bulletins and staff legal bulletins.
• Contains a report letter with each update to the Accountants' SEC Practice Manual, allowing auditors and preparers to keep current on latest SEC announcements and regulations, as well as recent legislative and judicial developments in the securities industry.
• Includes developments and pronouncements of the newly formed Public Company Accounting Oversight Board

Contents Includes

• Regulation S-X and Explanation
• Regulation S-K and Explanation
• Regulation S-B and Explanation
• Regulation S-T and Explanation
• Regulation M-A and Explanation
• Explanation of the Securities Act of 1933
• Explanation of the Exchange Act of 1934
• Explanation of the Foreign Corrupt Practices Act of 1977
• Explanation of the Public Utility Holding Company Act of 1935
• Explanation of the Investment Company Act of 1940
• Explanation of Domestic and Foreign Investment Improved Disclosure Act
• Explanation of the Sarbanes-Oxley Act of 2002
• Other Securities Related Statutes
• Financial Reporting Releases
• Codification of Financial Reporting Policies
• Accounting and Auditing Releases
• Staff Accounting Bulletins, topically indexed
• Accountants' Independence Letters
• Industry Guides under Securities Act
• Staff Legal Bulletins
• Explanation of Listing Procedures
• Explanation of Financial Statements
• Explanation of Accountant's Reports
• Explanation of Audit and Review Requirements
• Organization of SEC
• Summary of ASRs codified into FRR 1
• List of Accounting and Auditing Enforcement Actions, ending with 292
• Pronouncements of the Public Company Accounting Oversight Board (PCAOB)
• Topical Index of Accounting and Auditing Enforcement Actions
• ...and much more