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Total Cost of Compliance The total cost of compliance (TCC) should be calculated in a manner similar to calculating the total cost of any project or product For this, we need to look at the complete process for compliance Of course, we will restrict discussion here to the costs of the IT department The IT department will want to form a SOCKET team, which will spend time, effort, and resources on the compliance project Further, the SOCKET team may need to acquire IT products and/or services that will require additional investment Total cost is calculated taking into account the required people, processes, and technologies Cash flow, internal rate of return (IRR), and other related calculations are done for financial justification This is one of the most crucial steps in a SOCKET implementation All the inputs related to people, processes, and technology must be fully understood Each gap, risk-control area, and internal control systems area is analyzed in detail, and a detailed project plan is made for each identified initiative For each project, the requirements of resources, time frame, deliverables, budget, and control measures are worked out (For more details, refer to the SOCKET TCC Calculator spreadsheet at wwwsarbanesoxleyguidecom It is one of the most valuable tools you can get for use in your Sarbanes-Oxley compliance journey)

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Having discussed CCryptoInterface, let s move on to consider how it is implemented Concrete classes must be de ned in an ECOM plugin DLL, which is built with targettype ECOMIIC (which stands for ECOM Interface Implementation Collection ) Here s the mmp le for the example plug-in DLL:

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A number of recent articles suggest that the SEC has watered down the Sarbanes-Oxley requirements and that not much need be done to comply with the SEC rulings Is this the best approach, or is the best approach yet to come The SEC might have weakened the SarbanesOxley Act in implementation, but whose organization would you like to risk being the first to test these waters To play it safe, the best recourse is to take the strong interpretation of Sarbanes-Oxley and to comply with that This is recommended, as what Sarbanes-Oxley mandates is good business practice in any case However, given financial or other resource constraints, it might be a reasonable decision to adhere to the bare minimum required by SEC recommendations When choosing the latter strategy, it is important to understand the risks involved and commit to a strong interpretation of Sarbanes-Oxley compliance in the long term

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182 - Income Tax Planning (a) If separate returns are led and itemized deductions are elected by one spouse, the other spouse must also itemize deductions (b) Increase in taxable Social Security bene ts (c) Credit losses (d) Loss of the special $25,000 allowance for rental real estate D Head of household (HOH) (1) The taxpayer must meet all of the following tests to le as head of household: (a) The taxpayer is not married at end of year (b) The taxpayer pays more than half the cost of the home (c) The home was the main home for more than half the year for: i The taxpayer s child, stepchild, adopted child, or grandchild An unmarried child does not need to be a dependent A married child generally must be a dependent ii Foster child who is a dependent iii Another relative who is the taxpayer s dependent: Parent or grandparent Sibling, stepsibling, or halfsibling Mother-, father-, daughter-, son-, brother-, or sister-in-law Uncle, aunt, nephew, or niece iv Relatives not listed and unrelated persons may be the taxpayer s dependents if they lived in the taxpayer s household for one full year (d) The taxpayer was a US citizen or resident during the full year (2) Parents do not have to live with the taxpayer half of the year for the taxpayer to qualify as HOH The taxpayer quali es by paying more than half the cost of a parent s home The home must be the main home of the parent for the entire year The parent must be a dependent of the taxpayer Paying half of a nursing home quali es The taxpayer must still meet tests (1) (a), the taxpayer is not married at end of year, and (1) (d), the taxpayer was a US citizen or resident during the full year (3) A married taxpayer can le as HOH if all of the following are met: (a) The taxpayer les a separate tax return (b) The taxpayer pays more than half the cost of the home (c) The spouse did not live in the home during the last six months of the tax year (d) The home was the main home for more than half the year for the taxpayer s child, stepchild, or adopted or foster child (e) The taxpayer was a US citizen or resident during the full year E Qualifying widow(er) (1) If the taxpayer s spouse died within two years preceding the year for which the taxpayer s return is being led, the surviving spouse can qualify to use the married ling jointly tax rate and standard deductions (2) The surviving spouse must meet all of the following: (a) The taxpayer was entitled to le a joint return with decedent in year of death (b) The taxpayer did not remarry before the end of the current year (c) The taxpayer paid more than half the cost of the home (d) The home was the main home, for the entire year, of the taxpayer s child, stepchild, or adopted or foster child.

// ECryptoExamplemmp TARGET ECryptoExampledll TARGETTYPE ECOMIIC // UID2 = ECOM plug-in DLL recognition, UID3 = unique UID for this DLL UID 0x10009D8D 0x10009EE1 SOURCEPATH SOURCE // Omitted for clarity USERINCLUDE // Omitted for clarity SYSTEMINCLUDE \epoc32\include \epoc32\include\ecom RESOURCE 10009EE1RSS // The resource file for this implementation LIBRARY ECOMlib // ECOM plug-in DLLs must link against ECOMlib LIBRARY // Other libraries as required

1 The CCO is usually a senior professional, with a legal background, who has an understanding of enterprise operations at the broad or big-picture level as well as at the ground level The CCO should have the appropriate authority within the company, and the CEO, the CFO, and the CIO should be accessible to him or her The key personnel in the enterprise should also believe in this person s capability and expertise The CCO can be either a consultant or a homegrown officer with a long history in the organization 2 This might, however, be a longer-term goal for medium-sized companies while achieving compliance

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The plug-in is a polymorphic Symbian OS DLL and must de ne a standard DLL entry point as follows:

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