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Study of the Sarbanes-Oxley Act of 2002 Section 404 ...

www.sec.gov

The Public Company Accounting Reform and Investor Protection Act, otherwise known as the Sarbanes-Oxley Act (the “Act”), was enacted in July 2002 after a series of high-profile corporate scandals involving companies such as Enron and Worldcom. Section 404(a) of the Act

  Study, Oxley, 2200, Oxley act, Oxley act of 2002

Public Law 107–204 107th Congress An Act

pcaobus.org

made pursuant to the securities laws, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE; TABLE OF CONTENTS. (a) SHORT TITLE.—This Act may be cited as the ‘‘Sarbanes-Oxley Act of 2002’’.

  Section, Sarbanes, Oxley, 2200, Pursuant, Oxley act of 2002

Accounting Principles 8th Edition - MCCC

www.mccc.edu

5. As a result of the Sarbanes-Oxley Act of 2002, managerial accounting reports must now comply with generally accepted accounting principles (GAAP). 6. Top managers must certify that a company maintains an adequate system of internal controls. False False True SO 2 Identify the three broad functions of management. Solution on notes page

  Oxley, 2200, Oxley act of 2002

I. GENERAL ANTI-FRAUD PROVISIONS - SEC

www.sec.gov

corporate governance requirements pursuant to the Exchange Act and the Sarbanes-Oxley Act of 2002 (“Sarbanes-Oxley”): 1. Audit Committee a. Establish Audit Committee – to be directly responsible for the appointment, compensation, retention and …

  General, Oxley, Anti, 2200, Oxley act of 2002, General anti

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