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Bookmark or Share- 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.
- SEC.gov | Retention of Records Relevant to Audits and ReviewsAs mandated by section 802 of the Sarbanes-Oxley Act of 2002 ("Sarbanes-Oxley Act" or "the Act"),1 we are amending Regulation S-X to require accountants who audit or review an issuer's financial statements to retain certain records relevant to that audit or review. These records include workpapers and other documents that form the basis of the ...
- SEC Adopts Rules on Provisions of Sarbanes-Oxley Act - SEC.govSection 409 of the Sarbanes-Oxley Act added new Section 13(l) to the Exchange Act. New Section 13(l) obligates public companies to disclose "on a rapid and current basis such additional information concerning material changes in the financial condition or operations of the issuer . . . as the Commission determines, by rule, is necessary or ...
- Division of Corporation Finance: Sarbanes-Oxley Act of 2002 ...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)…." A company ...
- The Sarbanes-Oxley Act of 2002: Goals, Content, and Status of ... - SEC.govIn late July of 2002, Congress passed the Sarbanes-Oxley Act, with only 3 members voting "no." Corporate responsibility is still a critically important political issue in America. Just last week in his State of the Union address, the President, referring to Sarbanes-Oxley, said that "tough reforms" were passed to "insist on integrity in ...
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