RESOURCES & LINKS
FAILSAFE CPA provides these links as a service and makes no guarantee as to
the accuracy or completeness of any information contained in these sites or materials.
FAILSAFE CPA disclaims responsibility and liability for any inaccuracies on the websites to which it is linked.
Accounting & Audit
Resources | Attorney & Legal
Resources
Blogs | DOJ & SEC | Corporate
Governance | Research Tools
ACCOUNTING & AUDIT RESOURCES
Financial Accounting Standards Board (FASB) – The mission of the
FASB is to establish and improve standards of financial accounting and reporting
for the guidance and education of the public, including issuers, auditors, and
users of financial information.
http://www.fasb.org/
The Public Company Accounting Oversight
Board is a private-sector, non-profit
corporation, created by the Sarbanes-Oxley Act of 2002, to oversee the auditors
of public companies in order to protect the interests of inverstors and further
the public interest in the preparation of informative, fair and independent audit
reports.
http://www.pcaobus.org/
AccountingMalpractice.com – Advanced Prevention Resources for Accountants.
Over the past two years we have invested substantially in developing not just
a platform for loss prevention advice but some never before available resources
that can be used by practitioners to materially reduce loss exposure.
http://www.accountingmalpractice.com/0000/
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ATTORNEY & LEGAL RESOURCES
FAILSAFE CPA does not practice law, nor does it it offer or
provide legal advice.
The Securities Class Action Clearinghouse provides detailed information relating
to the prosecution, defense, and settlement of federal class action securities
fraud litigation.
http://securities.stanford.edu/
The Securities Class Action Clearinghouse maintains an Index of Filings of
2770 issuers that have been named in federal class action securities fraud lawsuits
since passage of the Private Securities Litigation Reform Act of 1995.
http://securities.stanford.edu/companies.html
Securities Act of 1933 – Securities
Lawyer's Deskbook published by The
University of Cincinnati College of Law
http://www.law.uc.edu/CCL/33Act/index.html
Securities Exchange Act of 1934 – Securities
Lawyer's Deskbook published
by The University of Cincinnati College of Law
http://www.law.uc.edu/CCL/34Act/index.html
Sarbanes-Oxley Act of 2002 – To protect investors by improving the accuracy
and reliability of corporate disclosures made pursuant to the securities laws,
and for other purposes.
http://www.law.uc.edu/CCL/SOact/soact.pdf
Links, links and more links – Why reinvent the wheel? Welcome to PublicLegal, a product of the Internet
Legal Research Group (ILRG).
A categorized index of more than 4000 select web sites in 238
nations, islands, and territories, as well as thousands of locally stored web pages, legal forms,
and downloadable files.
http://www.ilrg.com/
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BLOGS
(We’ll let them speak for
themselves.)
http://www.the10b-5daily.com/
http://www.dandodiary.com/
http://www.pomtalk.com/pomtalk/
http://blog.riskmetrics.com/
http://www.secactions.com/
http://www.trinity.edu/rjensen/FraudUpdates.htm
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DOJ & SEC LINKS
U.S. Department of Justice – The Fraud
Section plays a unique and essential
role in the Department's fight against sophisticated economic crime. The Section
is a front-line litigating unit that acts as a rapid response team, investigating
and prosecuting complex white collar crime cases throughout the country.
http://www.usdoj.gov/criminal/fraud/
The mission of the U.S. Securities and
Exchange Commission (“SEC”) is to protect investors, maintain fair, orderly, and efficient markets, and facilitate
capital formation.
http://www.sec.gov/
SEC Accounting and Auditing Enforcement
Releases – The list below provides
links to financial reporting related enforcement actions concerning civil lawsuits
brought by the Commission in federal court and notices and orders concerning
the institution and/or settlement of administrative proceedings.
http://www.sec.gov/divisions/enforce/friactions.shtml
SEC Division of Corporation Finance – Rules, Regulations and Schedules
The following rules, regulations and schedules apply to disclosure documents
filed with the SEC that are subject to review by the Division of Corporation
Finance.
http://www.sec.gov/divisions/corpfin/ecfrlinks.shtml
SEC Filings & Forms (EDGAR) – All companies, foreign and domestic,
are required to file registration statements, periodic reports, and other forms
electronically through EDGAR. Anyone can access and download this information
for free.
http://www.sec.gov/edgar.shtml
http://www.sec.gov/edgar/searchedgar/companysearch.html
http://www.sec.gov/cgi-bin/srch-edgar
SEC Speech Archives – This index lists speeches and other public statements
by the Chairman, Commissioners, and Staff of the SEC, which cover a wide range
of topics concerning the state of the markets and the Commission's regulatory
agenda.
http://www.sec.gov/news/speech.shtml
http://www.sec.gov/news/speech/speecharchive.shtml
SEC Staff Accounting Bulletins reflect the Commission staff's views regarding
accounting-related disclosure practices. They represent interpretations and policies
followed by the Division of Corporation Finance and the Office of the Chief Accountant
in administering the disclosure requirements of the federal securities laws.
http://www.sec.gov/interps/account.shtml
SEC – Codification of Staff Accounting Bulletins
(Last updated as of: September 2006)
http://www.sec.gov/interps/account/sabcode.htm
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CORPORATE GOVERNANCE, EXECUTIVE COMPENSATION & INVESTOR RESOURCES
The Corporate Library® is the leading independent source for data and
risk analysis of North American corporate governance, executive compensation,
and director network interrelations.
http://www.thecorporatelibrary.com/
CorpGov.net facilitates the ability of institutional and individual shareowners
to better govern corporations, enhancing both corporate accountability and the
creation of wealth.
http://www.corpgov.net/index.htm
Glass Lewis & Co. is a research and professional services firm assisting
institutions globally that have investment financial or reputational exposure
to public companies.
http://www.glasslewis.com/
RiskMetrics Group helps investors and other financial market participants better
understand and manage the risk inherent in their portfolios so they can make
more informed investment decisions.
http://www.riskmetrics.com/
RiskMetrics Group’s Securities Litigation Watch strives to provide
a valuable, timely resource for anyone interested in developments involving securities
litigation or securities enforcement.
http://slw.riskmetrics.com/
SEC – Summary Executive Compensation Disclosure – This interactive
tool relies on interactive data tags that were applied by the SEC to the summary
executive compensation disclosure in the public filings of 500 [footnote omitted]
large companies for 2006. É When data is transcribed as in this demonstration,
there is a possibility for transcription error.
http://216.12.130.224/compensation/action/main/list.action
2008 Executive Paywatch The chief executive of a Standard & Poor's 500
company made, on average, $14.2 million in total compensation in 2007, according
to preliminary data from The Corporate Library.
http://www.aflcio.org/corporatewatch/paywatch/
Links, links and more links – Why reinvent the wheel? These
links will take you out of the Shareowner Forum web site into external sites
containing material produced and owned by persons other than CalPERS. CalPERS
provides these links as a service and makes no guarantee as to the accuracy or
completeness of any information contained in these sites or materials.
http://www.calpers-governance.org/links/
Links, links and more links – Why reinvent
the wheel? CorpGov.net facilitates the ability of institutional
and individual shareowners to better govern corporations, enhancing both corporate
accountability and the creation of wealth.
http://www.corpgov.net/links/links.html
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RESEARCH TOOLS, DATA SOURCES & AGGREGATORS
Bloomberg is an information-services, news and media company that provides
business and financial professionals with the tools and data they need on a single,
all-inclusive platform.
http://about.bloomberg.com/index.html
Morningstar.com meets the needs of a variety of investors - from those who
are looking for a daily destination to track market development and manage investments
to those who need a source for research, insight, and education.
http://www.morningstar.com/?byrefresh=yes
SurfWax News Accumulator – News "in time, over time"
Covering Over 56,000 News Topics from 4,200 News Sources
http://accounting.surfwax.com/files/Accounting_Firm.html
FXHistory is the easiest tool to access the largest foreign exchange database
on the Internet. To obtain the historical exchange rate for any currency pair,
select the language, the range of dates and the currencies you would like to
obtain exchange rates for.
http://www.oanda.com/convert/fxhistory
The Universal Currency Converter® contains the top 85 currencies sorted
by country name – listing the ten most popular currencies first. Special units
and precious metals are listed both alphabetically and separately, at the end
of this list. For every world currency, use to the XE Full Universal Currency
Converter.
http://www.xe.com/ucc/
PricewaterhouseCoopers 2007 Securities
litigation study – 12th annual
evaluation of the private securities class action suits processed over the year.
http://10b5.pwc.com/PDF/2007%20SECURITY%20LIT%20STUDY%20W-LT.PDF
Securities Class Action Services (SCAS) “SCAS 50” for
the year 2007. The SCAS 50 lists the top 50 plaintiffs' law firms ranked by the total
dollar amount of final securities class action settlements occurring in 2007
in which the law firm served as lead or co-lead counsel.
http://www.riskmetrics.com/issgovernance/scas/scas50_2007.html
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