Overview of the Sarbanes-Oxley Act of 2002 / Ellen S. Friedenberg, John K. Hoyns, Gloria W. Nusbacher -- The effect of the Sarbanes-Oxley Act on directors and officers / Dan A. Bailey, J. David Washburn -- Implementation procedures for the new certification requirements / Bart Schwartz -- The Sarbanes-Oxley Act of 2002