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Not-for-Profit
Strengthening Governance and Accountability in the Not-for-Profit Section (Audit Committee Roundtable Highlights Fall 2004)
This twelve-page publication provides an overview of the key issues
and topics discussed by directors and executives of not-for-profit
organizations at a recent series of roundtables. The participants
explored the implications of the changing corporate governance environment
and the growing pressure to extend Sarbanes-Oxley-like requirements
to not-for-profit organizations.
Corporate Governance Reforms: Implications for Not-for-Profit Healthcare (Audit Committee Roundtable Highlights Spring 2004)
This twelve-page publication provides an overview of the key issues
and topics discussed by the audit committee members and healthcare
executives attending the Roundtable, as they discussed the governance
challenges and opportunities non-profit healthcare providers face
in light of the mounting legislative and regulatory momentum to
extend Sarbanes-Oxley-like requirements to this sector.
GAO Forum on Governance and Accountability
GAO Forum on Governance and Accountability: Challenges to Restore
Public Confidence in U.S. Governance and Accountability Systems,
January 2003 - On December 9, 2002, the United States General Accounting
Office (GAO) convened a governance and accountability forum to discuss
challenges facing regulators, the accounting profession, and boards
of directors and management of public companies in effectively implementing
the Sarbanes-Oxley Act of 2002 and related regulatory actions to
improve public confidence in U.S. corporate governance and accountability
systems. The forum focused on the four interrelated areas of corporate
governance, the financial reporting model, the accounting profession,
and regulation and enforcement that the accountability breakdowns
have surfaced as critical areas to be strengthened. Addressing these
challenges detailed in the report will involve the public, private,
and not-for-profit sectors.
Strengthening Governance and Accountability: Higher Education, Charities, and Other Not-for-Profit Organizations (White Paper)
Strengthening Governance and Accountability: Higher Education, Charities, and Other Not-for-Profit Organizations provides a summary of the impact and application of the Sarbanes-Oxley Act of 2002 to not-for-profit organizations. As stated in the publication, "Sarbanes-Oxley is just one aspect of an emerging consensus that greater attention is required on the broader issue of governance and accountability [in the not-for-profit sector]."
This four-page publication discusses how the provisions of Sarbanes-Oxley and other public company corporate accountability reforms are cascading to private organizations, including not-for-profits. The publication touches upon various views of both the public and private sector devoted to not-for-profit governance, including principles and guidelines from Independent Sector, as well as some specific steps that KPMG believes the boards of not-for-profit organizations should consider as they work to improve their board’s performance and the transparency of their public disclosures.
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