A series of articles by Bricker & Eckler business law attorney John P. Beavers concerning the Sarbanes-Oxley Act of 2002. John also publishes the Acredula Newsletter for members of boards of directors and executive officers which includes discussion and articles on Sarbanes-Oxley.

When to Blow the Whistle--Wiith Respect to a Private Organization
December 2006
Guidance on when someone may be legally required to blow the whistle on irregularities within a private organization.

What Do You Do When You Become Aware of Some Wrongdoing?
June 2003
This article covers the procedures for handling wrongdoing in an organization under the Sarbanes-Oxley Act and helps directors, officers, lawyers and accountants satisfy the Act's accountability requirements.

Golden Rules for Audit Committees
June 2003
"Golden rules" for satisfying the audit committee duty of care for public reporting companies subject to the Sarbanes-Oxley Act of 2002.

Sarbanes-Oxley Requires Public and Private Companies to Rethink Document Retention
June 2003
This article discusses the criminal penalties attached to the Sarbanes-Oxley Act of 2002 and their impact on document retention.

Internal Controls: What We Can Learn from Regulators
June 2003
Article discussing the history and importance of the internal audit function and guidelines for the establishment and implementation of internal audit.

Sarbanes Does Not Change a Director's Right of Reliance on Officers and Accountants
December 2002
This article describes how the Sarbanes-Oxley Act expands the oversight role of the audit committee to become the ultimate recipient of numerous reports and other communications.

SEC Rules on Certifications
September 2002
Discussion of the Sarbanes-Oxley Act of 2002 and the requirement for CEOs and CFOs of public-reporting companies to make personal certifications regarding the accuracy and completeness of certain reports, the fair presentation of financial statements, the responsibility for internal accounting controls, and disclosures regarding significant deficiencies made to audit committees and outside auditors.

The Message from Congress: Boards Should Retake the Reins
September 2002
The Sarbanes-Oxley Act of 2002 has one clear message: American businesses need to do a better job of governing themselves. This article discusses the new law and the board and management responsibilities.

The Sarbanes-Oxley Act: What Executives and Boards Should Know
July 2002
Summary of what executives and boards should know about the Sarbanes-Oxley Act of 2002 on corporate responsibility and accounting oversight. Regardless of whether the Act will have a positive effect on investors, the Act will have a far-reaching effect on boards and executives.