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This database contains the text of the SARBANES-OXLEY ACT OF 2002. You can use the powerful search capabilities of askSam to find keywords and phrases throughout the report.

Detailed Information on Sarbanes-Oxley

The landmark Sarbanes-Oxley Act of 2002 was intended to reform public accounting practices and other corporate governance processes and shore up the capital markets. It was signed in the wake of the Enron, WorldCom, and other corporate governance debacles.  The Sarbanes-Oxley Act of 2002 includes provisions addressing audits, financial reporting and disclosure, conflicts of interest, and corporate governance at public companies. The Act also establishes new supervisory mechanisms, including the new Public Company Accounting Oversight Board, for accountants and accounting firms that conduct external audits of public companies.

In general, the Sarbanes-Oxley Act applies to public companies, that is, companies (including banks and bank holding companies) that have a class of securities registered under section 12 of the Securities Exchange Act of 1934 (the 1934 Act), or are otherwise required to file periodic reports (e.g., 10-Ks and 10-Qs) under section 15(d) of the 1934 Act. Bank holding companies, state member banks, and foreign banks that meet these qualifications are subject to the requirements of the Act, as well as any rules and regulations that the SEC may adopt to implement the Act. Some of the Act's provisions are currently effective, while others will become effective on a specified future date or upon the issuance of implementing rules by the SEC.

How We Turned Sarbanes-Oxley into an askSam Database

The following steps were used to create the askSam Sarbanes-Oxley database:

 

1.       Create a text file with the Sarbanes-Oxley text

                 - Locate Sarbanes-Oxley text on the web:

                                  http://thomas.loc.gov/cgi-bin/query/z?c107:H.R.3763.ENR:%20

                 - Click the "Printer Friendly Display" link.

 

                 - Copy the text to the clipboard

 

                 - Paste the text into Microsoft Word Document (or WordPerfect, Text, RTF) and save.

2.       Import Sarbanes-Oxley text into askSam

                 - Create an askSam file using the DATABASE template

 

                 - Choose FILE -> IMPORT

 

                 - Select the file type of the text from the "FILES OF TYPE" pull-down list

 

                 - Locate the file and select it

 

                 - Click "DOCUMENT DELIMITER" and set the delimiter to "SEC." *

* Note - This text is case sensitive. Each time askSam locates this term it will start a new document. This automatically divides a document into chapters or sections.

                 - Click IMPORT

3.       Creating a Table of Contents

          - Locate the TOC text (probably in document #4) and copy it to the first document of the askSam database using PASTE UNFORMATTED. Return to the original TOC document and delete (DOCUMENT -> DELETE)

 

          - Name each document in the database using DOCUMENT -> PROPERTIES. **

** Note - This process can be automated using a macro or keyboard capture utility such as MacroExpress (http://www.macroexpress.com/)  or Workspace Macro Pro (http://www.tethyssolutions.com/product.htm)

          - Set links on Table of Contents by highlighting the table of contents item and choosing DOCUMENT -> SET HYPERTEXT LINK *** -> DOCUMENT NAMES and selecting the document name for each item.

          *** You can use CTRL+K or F4 as a shortcut to the Hypertext Link Menu.

4.       Adding Navigation

          - Footer

          Choose DOCUMENT -> INSERT ENTRY FORM

          Choose the FOOTER entry form

          Select BOTTOM OF DOCUMENT from INSERT LOCATION

          Choose ALL DOCUMENT in the DOCUMENT SELECTION pull-down

          Click OK

          - Header

          Note: In order for the search results to display correctly the title of each document should be the first line of the document. Since some title can be multiple lines there is no consistent place to insert the header links. So adding the header links is a manual process. If all document titles are one line in length, repeat the steps above for inserting a FOOTER and change the INSERT LOCATION to LINE NUMBER 2

 

          - Go to the first document

          - Place the cursor on the line below the title of the document

          - Choose DOCUMENT -> INSERT ENTRY FORM

          - Be sure that LINKS is selected under ENTRY FORM TO INSERT

          - Be sure that CURSOR POSITION is selected under INSERT LOCATION

          - Repeat for each document in the file

5.       Clean-up

          Note: Some documents may need minor editing. Some documents may be divided improperly and need to be cut and paste into their proper location. Use the askSam editor to clean-up and correct problem areas.

6.       Instructions and About

          - Go to the ABOUT document - Type or paste information about the database

          - Go to the INSTRUCTIONS document - Modify, add or delete instructions

          - Go to the CONTENTS page and add document title and short description.

7.       Pack the database (Choose FILE - PACK)

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