Sarbanes Oxley

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Steven M


Date added:

November 14, 2014








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2 / 532


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These scandals shattered the public's trust of the accounting and reporting practices of corporations in the United States. The organization responsible for oversight of the new legislation is the Securities and Exchange Commission, otherwise known as the SEC. Provisions of the Act: Compliance to the Sarbanes-Oxley Act is now a requirement for all U...
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public companies. Comprised of both new and/or enhanced standards that companies must now follow, the act not only targets the financial side of corporations but the IT side as well. The legislation is wide ranging however the main elements of the act cover standards for the creation of a public company accounting oversight committee, auditor independence, corporate responsibility, enhanced financial disclosure, and the storage of business records, electronic records, and electronic messages...
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