The Sarbanes-Oxley Act is a mandatory requirement for all listed corporations in the US, whether foreign or not. Compliance is not an option. Other countries are developing similar legislation so the book's value is international in scope. This book written as a 'working manual' for the busy manager, Chief Financial Officer, Chief Executive Officer and Board Member, provides these senior managers with an overview of the Act (section by section) and the appropriate action to be taken in each case. It provides Certification templates, a 'What to do' and 'Check' List and a description of the COSO Framework - the most popular Internal Control System framework. The author, in the Appendix, describes the (minor) variations for Canadian listed corporations based on Ontario Securities Commission and British Columbia Securities Commission rules. THere is also coverage of how UK companies and corporations listed in America or doing business with America also habe to comply with the Sarbanes-Oxley Act. A description of the UK version of SOX is also included. The Sarbanes-Oxley Act was passed at the 107th Congress of the United States of America in January, 2002, and come into effect 15th November 2004. It purports to be an act to 'Protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the secrities laws, and for other purposes'. While this is an American Act, it applies to every corporation listed on a United States Stock Exchange. Further, other countries including Canada and the UK, are introducing similar legislation to govern corporations operating domestically. But from an international perspective it is, therefore, appropriate and probably necessary for most corporations to comply with Sarbanes-Oxley requirements in order to avoid future problems with the governing bodies. This book summarizes the Act and provides a simplifies guide to compliance. The purpose is to provide senior management and other interested or affected undividuals with a reasonably accurate idea of what Sarbanes-Oxley compliance entails, and how to deal with it.Holt, Michael is the author of 'Sarbanes-Oxley Act Overview And Implementation Procedures Manual', published 2005 under ISBN 9780750668231 and ISBN 0750668237.