Sarbanes Oxley Act Key Provisions
Sarbanes Oxley Act Key Provision are:
- Auditor independence
- Creation of PCOB
- End of other services
- Corporate Responsibility
- Special audit committee
- CEO and CFO self certification re financial statements
- Enhanced Financial Disclosures
- Written code of ethics
- Annual report stating management responsibility for adequate control structure
- Corporate and criminal fraud accountability
- No destruction of documents
- Whistleblowing protection
Detail summary of the Provisions of the Sarbanes-Oxley Act of 2002 can be found at aicpa.org.
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