Sarbanes-Oxley: Difference between revisions
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== See also == | == See also == | ||
* [[Developments in corporate and market regulation: implications for the treasurer]] | |||
*[[Governance]] | *[[Governance]] | ||
*[[Public Company Accounting Oversight Board]] | *[[Public Company Accounting Oversight Board]] | ||
*[[Securities and Exchange Commission]] | *[[Securities and Exchange Commission]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Latest revision as of 14:49, 2 September 2022
(SOX/SOXA/Sarbox).
1.
The US Sarbanes-Oxley Act of 2002, also known as the Public Company Accounting Reform and Investor Protection Act of 2002.
A US federal law made in response to a number of widely publicised corporate and accounting scandals including those involving Enron, Tyco and WorldCom.
The Act applies to all public companies in the US and to international companies that have equity or debt securities registered with the Securities and Exchange Commission (SEC).
2.
The external reporting requirements and the internal structures, processes and monitoring needed to comply with the Act.
