Sarbanes Oxley Act

Essay specific features

 

Issue:

Business

 

Written by:

Ted A

 

Date added:

November 26, 2014

 

Level:

University

 

Grade:

C

 

No of pages / words:

6 / 1429

 

Was viewed:

9304 times

 

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Essay content:

The signing officer is responsible for maintaining internal control. 2. Section 401—Disclosure in Periodic Reports: All financial statements should follow the generally accepted accounting principles and should not be misleading in any way. This sections includes the study and report on special purpose entities where a study of filings by issuers and their disclosures should determine the extent of off-balance sheet transactions, including assets, liabilities, leases, losses, and the use of special purpose entities and whether generally accepted accounting rules result in off-balance sheet transactions to investors in a transparent fashion...
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The signing officer is responsible for maintaining internal control. 2. Section 401—Disclosure in Periodic Reports: All financial statements should follow the generally accepted accounting principles and should not be misleading in any way. This sections includes the study and report on special purpose entities where a study of filings by issuers and their disclosures should determine the extent of off-balance sheet transactions, including assets, liabilities, leases, losses, and the use of special purpose entities and whether generally accepted accounting rules result in off-balance sheet transactions to investors in a transparent fashion...
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