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.

The Dodd-Frank Wall Street Reform and Consumer Protection Act was signed into law on July 21, 2010 by President Barack Obama. The legislation set out to reshape the U.S. regulatory system in a number of areas including but not limited to consumer protection, trading restrictions, credit ratings, regulation of financial products, corporate ...

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 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)…."

Speech by SEC Staff: Remarks before the Practising Law Institute Fifth Annual Institute on Securities Regulation in Europe , by Alan L. Beller, Director, Division of Corporation Finance (Dec. 5,

which the President signed into law on July 30, 2002.2 The Sarbanes-Oxley Act, among other things, creates an independent accounting oversight board; provides more enforcement tools to the Securities and Exchange Commission (“Commission”); restricts non-audit services by accounting firms; holds corporate executives accountable for the

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 protections under SOX on the Department of Labor’s whistleblower website. I’m considering reporting internally to my company.

2003年2月5日 · We are required by law to take those comments into account and say why we accept or reject those objections. With respect to Sarbanes-Oxley, because the time given us by Congress was so short, we decided to leave the wording of the rules rather general and stayed in most cases very close to the statute's wording, even though Congress gave us ...

4 “Corporate Backlash Over Sarbanes-Oxley: Disclosure Law Called Overly Onerous,” by Jenny Strasburg, The San Francisco Chronicle, March 23, 2005; Remarks by Daniel L. Goelzer, PCAOB member to 21st Annual Washington Economic Policy Conference, March 21, 2005. 5

2006年9月11日 · International Financial Law Review September 2006. This article identifies the widespread global adoption of the major provisions of the Sarbanes Oxley Act of 2002 (SOX). The global adoption of these provisions is interesting on a number of counts. As is the case in many industries today, the US financial services industry competes on a global ...

2003年3月3日 · Accounting firms60 and a law firm61 noted that time may be required to develop systems related to the retention of documents (particularly electronic documents) and to train people to use them. Accordingly, we have indicated in the beginning of this release that accounting firms should comply with the rule no later than October 31, 2003.