The 2008 Edition of the Warren Gorham & Lamont Practical Guide to Corporate Governance and Accounting: Implementing the Requirements of the Sarbanes-Oxley Act provides coverage of two major pieces of guidance for compliance with Section 404: the new SEC guidance on management’s evaluation of internal control over financial accounting, and the PCAOB’s new Auditing Standard No. 5.

"Our commentary should prove especially helpful to those attempting to implement the new standard because a number of important issues have not been covered well in the new standard. Our commentary fills in the blanks," said author David Hardesty, a California CPA and an adjunct professor at Golden Gate University's Graduate School of Taxation and is on the Advisory Board for the Golden Gate University School of Accounting.

The new edition also includes updated information about tax services under Sarbanes-Oxley; management's responsibility; the impact of Sarbanes-Oxley on accountants who audit public companies, and those who don’t; the impact of the Act on private corporations; audit committee responsibilities under Sarbanes-Oxley; the internal control and information technology requirements of the Act; and advice for boards of directors, attorneys, pension plan administrators, and exec compensation specialists.

"The approach of this title is to provide updated information on every aspect of SOX, as well as  practical guidance through examples, checklists and even tables explaining who is affected by each provision of the law," said Hardesty. "The book can be used as an all-around reference for anyone who contends with SOX in any aspect of his or her job."