Sarbanes-Oxley is the most sweeping securities regulation since the 1933 and 1934 acts. Section 404 requires public companies to submit an annual assessment of the effectiveness of their internal controls. It also requires the company's independent auditor to opine on management's internal control r
Implementing the Sarbanes–Oxley act
✍ Scribed by Robert W. Rouse
- Publisher
- John Wiley and Sons
- Year
- 2003
- Tongue
- English
- Weight
- 33 KB
- Volume
- 14
- Category
- Article
- ISSN
- 1044-8136
No coin nor oath required. For personal study only.
✦ Synopsis
While some of the dust is beginning to settle at the Commission, much remains to be accomplished at the Securities and Exchange Commission. In late January, the Commission finalized additional rules that will implement various provisions of the Sarbanes-Oxley Act (SOA).
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