SEC.gov | Statutes and Regulations
Securities 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 …
Division of Corporation Finance: Sarbanes-Oxley Act of 2002 ...
2002年11月8日 · 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 …
requirements of Section 404 of the Act (“Section 404”) has been generally viewed as being unexpectedly high, 1. efforts to reduce the costs while retaining the effectiveness of …
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 …
Spotlight on: Sarbanes-Oxley Rulemaking and Reports - SEC.gov
2003年3月21日 · SEC Proposes Additional Disclosures, Prohibitions to Implement Sarbanes-Oxley Act (Press Release No. 2002-150; October 16, 2002) Commission Approves Rules …
SEC.gov | Retention of Records Relevant to Audits and Reviews
2003年3月3日 · Section 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 …
Disclosure Required by Sections 406 and 407 of the Sarbanes …
2003年1月24日 · The new disclosure items affect issuers that are small entities. Exchange Act Rule 0-10(a) 75 defines an issuer, other than an investment company, to be a "small business" …
SEC.gov | Certification of Disclosure in Companies' Quarterly and ...
Section 302 of the Act states that the certification requirement is to apply to each company filing periodic reports under Section 13(a) or 15(d) of the Exchange Act.39 Accordingly, new …
SEC Adopts Rules on Provisions of Sarbanes-Oxley Act - SEC.gov
Washington, D.C., January 15, 2003-- The Securities and Exchange Commission today voted to adopt the following rules and amendments concerning provisions of the Sarbanes-Oxley Act of …
Whistleblower Protections - SEC.gov
You may also be able to file a retaliation complaint in federal court under Section 806 of the Sarbanes-Oxley Act of 2002 (“SOX”). You can find information about your rights and …