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accountants accounting accounting firms accounting fraud accounting frauds accounting industry accounting oversight board accounting scandal accounting scandals accounting standards accounting standards board aim alternative investment market american institute of certified public accountants american stock exchange apple atkins audit firms audit industry audit requirements auditing auditing firms auditing standard auditing standards basel ii board members business analysis capital markets ceos certified fraud examiners certified public accountants cfo cfos chairman christopher cox chairman cox chief accountant china christopher cox compliance compliance costs compliance deadline compliance solution congress corporate accounting scandals corporate fraud corporate governance corporate governance law corporate governance rules corporate scandals corporations cpa defrauded investors deloitte enron enron scandal euronext europe european stock markets european union external auditors fasb filers finance chiefs finance executives financial accounting foundation financial accounting standards financial accounting standards board financial executives international financial markets financial reporting financial services committee financial statements foreign companies fraud law gaap glenn hubbard going private henry paulson initial public offerings insider trading internal audit internal control internal financial controls investors ipo market IPOs jim clark john kerry john thain lawmakers london stock exchange lse mark jensen michael bloomberg michael oxley nasdaq nasdaq stock market new york stock new york stock exchange nyse paul sarbanes pcaob president bush private issuers public companies public company accounting oversight board public offerings publicly traded companies regulators regulatory burden risk assessment risk management sarbanes oxley Sarbanes Oxley Act sarbanes oxley sarbanes oxley act sarbanes oxley act of 2002 sarbanes oxley compliance sarbox scandals SEC sec chairman Section 404 section 404 compliance securities and exchange securities and exchange commission securities exchange act senate senate committee shareholders shutterfly small business small business administration small business committee small businesses small companies smaller companies smaller public companies sox 404 steven milloy stock exchanges stock market stock options treasury secretary tyco u s treasury venture capital association world economic forum worldcom york stock exchange