AUDITING - Accounting Oversight Board Proposes Auditing Guidance and Makes Inspections Rules - New and proposed PCAOB rules address internal control, audit documentation, and oversight of non-US firms.

SEC UPDATE - SEC Staff Issues Guidance on the Implementation of Internal Control Reporting Requirements - The SEC staff provides clarifications for year two of SOA reporting on internal controls.

Fitzsimons, Adrian P., (2005)

REGULATORY OUTLOOK - NOTICE OF BLACKOUT PERIODS TO PARTICIPANTS AND BENEFICIARIES - The Sarbanes-Oxley Act aims to address inequity between corporate insiders, including directors and officers, and employees unable to sell stock during blackout periods, on the other.

Elifoglu, I.Hilmi, (2003)

Classification, cost basis, write-downs and disclosures

Fitzsimons, Adrian P., (2008)