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Bookmark or Share- Implementation of the Sarbanes-Oxley Act of 2002 - SEC.govThe impetus for reform that culminated with the Sarbanes-Oxley Act helped coalesce widespread support for extending internal control reporting requirements to all public companies. 12 On May 27, 2003, the Commission adopted rules to implement Section 404 of the Act, which requires public companies to file an annual internal control report as ...
- SEC.gov | Retention of Records Relevant to Audits and ReviewsSection 10A(f), which has been added to the Exchange Act by section 205(d) of the Sarbanes-Oxley Act, states: "As used in this section the term `issuer' means an issuer (as defined in section 3 [of the Exchange Act]), the securities of which are registered under section 12, or that is required to file reports pursuant to section 15(d), or that ...
- SEC.gov | Statutes and RegulationsSecurities Act of 1933. Often referred to as the "truth in securities" law, the Securities Act of 1933 has two basic objectives: require that investors receive financial and other significant information concerning securities being offered for public sale; and. prohibit deceit, misrepresentations, and other fraud in the sale of securities.
- SARBANES-OXLEY SECTION 404 - SEC.govSection 404 of the Sarbanes-Oxley Act of 2002, in conjunction with related SEC rules and Auditing Standard No. 2 (AS No. 2) established by the PCAOB, requires management of a public company and the company’s independent auditor to issue two new public reports: • A management report on the effectiveness of the company’s internal control over
- Sarbanes-Oxley Sections 302 & 404 A White Paper Proposing Practical ...The Sarbanes-Oxley Act ("SOX") represents the highest corporate governance compliance bar raised anywhere in the world to date. The legislation has produced a veritable blizzard of interpretations and editorials from journalists, law firms, public accounting firms, internal auditors, academics and others.
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