The United Nations’ Intergovernmental Panel on Climate Change (IPCC) has published the first part of its sixth assessment report (AR6) which summarises the latest climate science findings and will guide policy in the years ahead. This report is particularly timely, as world leaders prepare to respond to the climate crisis at the UN COP26 climate summit in Glasgow this November. The full AR6 report is an enormous scientific undertaking that assesses the physical science basis for climate change and assembles the findings from over 14,000 peer reviewed publications. The purpose of this briefing document is to provide a succinct summary of the key scientific messages.

How is the auditing profession handling this crisis of confidence? The authors warn that new requirements will affect not just auditing firms, but also the way audits are done. Will this be a new era for auditors and their clients? © 2003 Wiley Periodicals, Inc.

The Sarbanes–Oxley Bill was Congress's response to the recent corporate scandals. What will it change? And how will it affect you? © 2003 Wiley Periodicals, Inc.

The internal control requirements of the Sarbanes‐Oxley Act (SOX) have been called the most significant change in public company auditing since the advent of the federal securities laws. But do the costs—or companies struggling to meet those requirements—outweigh the benefits of SOX? That's the motivation for important new guidance recently issued. © 2007 Wiley Periodicals, Inc.

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