| Sarbanes-Oxley raises red flag for not-for-profits. | |
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MedLine Citation:
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PMID: 12373954 Owner: NLM Status: MEDLINE |
Abstract/OtherAbstract:
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In the near future, not-for-profits likely will feel the effects of these Sarbanes-Oxley directives: Establish audit committees with independent membership (precluding senior managers from being members) and make corresponding changes to corporate bylaws; Meet a higher standard for financial reporting, including increased disclosure and system certification representations as part of annual audits; Adopt a code of ethics for senior financial officers; Avoid senior executive compensation packages involving personal loans from the corporation; Ensure that board members are appropriately qualified and free of conflicts of interest.l |
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Authors:
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Patrick K O'Hare |
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Publication Detail:
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Type: Journal Article |
Journal Detail:
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Title: Healthcare financial management : journal of the Healthcare Financial Management Association Volume: 56 ISSN: 0735-0732 ISO Abbreviation: Healthc Financ Manage Publication Date: 2002 Oct |
Date Detail:
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Created Date: 2002-10-10 Completed Date: 2002-11-08 Revised Date: - |
Medline Journal Info:
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Nlm Unique ID: 8215859 Medline TA: Healthc Financ Manage Country: United States |
Other Details:
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Languages: eng Pagination: 42-4 Citation Subset: H |
Affiliation:
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pkohare@ober.com |
Export Citation:
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| MeSH Terms | |
Descriptor/Qualifier:
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Accounting
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legislation & jurisprudence* Administrative Personnel / economics Certification / legislation & jurisprudence Employee Incentive Plans / legislation & jurisprudence Ethics, Business Financial Audit / legislation & jurisprudence* Governing Board / legislation & jurisprudence Hospitals, Voluntary / economics, legislation & jurisprudence Organizations, Nonprofit / economics*, legislation & jurisprudence, standards Politics United States |
From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine
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