НОВОСТИ ИНДУСТРИИ

17.07.2012

Новое в современной комплаенс-практике от Ernst&Young


Ernst&Young регулярно знакомят своих подписчиков с актуальными правовыми нормами в части комплаенс-практики, налогового законодательства, анти-коррупции.
В этот раз в наш обзор входят два интересных документа в этой связи: "Dodd-Frank Act: Key points for companies beyong the financial services sector" и "The Sarbanes-Oxley Act at 10: enchancing the reliabiliry of financial reporting and audit quality".
Первое исследование касается вступившего в силу два года назад акта Додда-Франка и основных, по мнению аналитиков Ernst&Young, достигнутых результатов, а также выводам по итогам двухлетней практики его применения. Исследователи отмечают, что большее количество нормативов, связанных с законом, ожидает рынок в ближайшее время, т.к. в настоящий момент основной регулятор по данному закону - Securities and Exchange Comission (SEC) внес в Конгресс США еще несколько новых предложений по его развитию. Отдельно описаны последствия действующего сейчас правила о вознаграждении корпоративных осведомителей, сообщающих информацию, которая может стать основанием для ответственности компании или ее представителей в связи с нарушением положений американского законодательства (в т. ч. и за рубежом).
Второй документ также относится к тематике Комплаенс и рассказывает он о гораздо более обширной практике применения Sarbanes-Oxley Act, которому в 2012 исполнилось уже 10 лет. Как отмечается в исследовании, SOX в США стал новой отправной точкой для индустрии аудита и внутреннего контроля, а также явился примером для многих зарубежных стран, искавших после финансового кризиса возможные методы усиления контроля за финансовой отчетностью предприятия.
Указанные исследования доступны на глобальном сетевом ресурсе E&Y и будут полезны для ознакомления всем специалистом комплаенс-контроля, управления рисками, внутреннего контроля и других функций безопасности.

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События
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Индустрия
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