Consequential risk and Sarbanes-Oxley: Difference between pages

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1.
(SOX/SOXA/Sarbox).
The risk of a consequential financial loss.
1.  
The Sarbanes-Oxley Act of 2002, also known as the Public Company Accounting Reform and Investor Protection Act of 2002.
A United States federal law made in response to a number of widely publicised corporate and accounting scandals including those involving Enron, Tyco and WorldCom.


2.
2.  
The risk of a secondary or further [[adverse event]], following and caused by an initial one.
The external reporting requirements and the internal structures, processes and monitoring needed to comply with the Act.
For example the risk of a tsunami following - and caused by - an initial earthquake.


== See also ==
== See also ==
* [[Consequential loss]]
* [[Public Company Accounting Oversight Board]]
 

Revision as of 14:20, 23 October 2012

(SOX/SOXA/Sarbox). 1. The Sarbanes-Oxley Act of 2002, also known as the Public Company Accounting Reform and Investor Protection Act of 2002. A United States federal law made in response to a number of widely publicised corporate and accounting scandals including those involving Enron, Tyco and WorldCom.

2. The external reporting requirements and the internal structures, processes and monitoring needed to comply with the Act.

See also