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Bookmark or Share- SEC.gov | Retention of Records Relevant to Audits and ReviewsThe Sarbanes-Oxley Act provides the basis for the requirements and timetables for the record retention rules. The rule is designed to require the retention of those records necessary for oversight of the audit process, to enhance the reliability and credibility of financial statements for all public companies, and to facilitate enforcement of ...
- Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act ...The Sarbanes-Oxley Act expressly states that companies must include the financial expert disclosure in their periodic reports required pursuant to Section 13(a) or 15(d) of the Exchange Act. The final rules that we are adopting require companies to include the new disclosure in their annual reports on Forms 10-K, 10-KSB, 20-F or 40-F.
- Certification of Disclosure in Companies' Quarterly and ...On July 30, 2002, the Sarbanes-Oxley Act of 2002 (the "Act") was enacted.25 Section 302 of the Act, entitled "Corporate Responsibility for Financial Reports," requires the Commission to adopt final rules that must be effective by August 29, 2002, 30 days after the date of enactment, under which the principal executive officer or officers and ...
- Sarbanes-Oxley Act of 2002 – Frequently Asked QuestionsSection 2. Question 1: Section 2 (a) (7) of the Sarbanes-Oxley Act of 2002 (the "Act") defines an "issuer" as an "issuer (as defined in Section 3 of the Securities Exchange Act of 1934 (15 U.S.C. 78 (c)), the securities of which are registered under Section 12 of that Act (15 U.S.C. 78l), or that is required to file reports under Section 15 (d ...
- SEC.gov | Statutes and RegulationsFind links to all Commission rulemaking and reports issued under the Sarbanes-Oxley Act. See the full text of the Sarbanes-Oxley Act of 2002. Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The Dodd-Frank Wall Street Reform and Consumer Protection Act was signed into law on July 21, 2010 by President Barack Obama.
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