CyberTRIZPEDIA

Sarbanes-Oxley IT General Controls

U.S. law requiring internal control and financial reporting governance for public companies.

Jurisdiction
US
Issuer
U.S. Congress / SEC / PCAOB
Effective
2002-07-30

Sectors

Banking & FinanceIT & CybersecurityManufacturingTechnology

Articles (72)

DEFINITIONSCOMMISSION RULES AND ENFORCEMENTESTABLISHMENT; ADMINISTRATIVE PROVISIONSREGISTRATION WITH THE BOARDAUDITING, QUALITY CONTROL, AND INDEPENDENCE STANDARDS AND RULESINSPECTIONS OF REGISTERED PUBLIC ACCOUNTING FIRMSINVESTIGATIONS AND DISCIPLINARY PROCEEDINGSFOREIGN PUBLIC ACCOUNTING FIRMSCOMMISSION OVERSIGHT OF THE BOARDACCOUNTING STANDARDSFUNDINGSERVICES OUTSIDE THE SCOPE OF PRACTICE OF AUDITORSPREAPPROVAL REQUIREMENTSAUDIT PARTNER ROTATIONAUDITOR REPORTS TO AUDIT COMMITTEESCONFORMING AMENDMENTSCONFLICTS OF INTERESTSTUDY OF MANDATORY ROTATION OF REGISTERED PUBLIC ACCOUNTING FIRMSCOMMISSION AUTHORITYCONSIDERATIONS BY APPROPRIATE STATE REGULATORY AUTHORITIESPUBLIC COMPANY AUDIT COMMITTEESCORPORATE RESPONSIBILITY FOR FINANCIAL REPORTSIMPROPER INFLUENCE ON CONDUCT OF AUDITSFORFEITURE OF CERTAIN BONUSES AND PROFITSOFFICER AND DIRECTOR BARS AND PENALTIESINSIDER TRADES DURING PENSION FUND BLACKOUT PERIODSRULES OF PROFESSIONAL RESPONSIBILITY FOR ATTORNEYSFAIR FUNDS FOR INVESTORSDISCLOSURES IN PERIODIC REPORTSENHANCED CONFLICT OF INTEREST PROVISIONSDISCLOSURES OF TRANSACTIONS INVOLVING MANAGEMENT AND PRINCIPAL STOCKHOLDERSDIRECTORS, OFFICERS, AND PRINCIPAL STOCKHOLDERSMANAGEMENT ASSESSMENT OF INTERNAL CONTROLSEXEMPTIONCODE OF ETHICS FOR SENIOR FINANCIAL OFFICERSDISCLOSURE OF AUDIT COMMITTEE FINANCIAL EXPERTENHANCED REVIEW OF PERIODIC DISCLOSURES BY ISSUERSREAL TIME ISSUER DISCLOSURESTREATMENT OF SECURITIES ANALYSTS BY REGISTERED SECURITIES ASSOCIATIONS AND NATIONAL SECURITIES EXCHANGESSECURITIES ANALYSTS AND RESEARCH REPORTSAUTHORIZATION OF APPROPRIATIONSAUTHORIZATION OF APPROPRIATIONSAPPEARANCE AND PRACTICE BEFORE THE COMMISSIONAPPEARANCE AND PRACTICE BEFORE THE COMMISSIONFEDERAL COURT AUTHORITY TO IMPOSE PENNY STOCK BARSQUALIFICATIONS OF ASSOCIATED PERSONS OF BROKERS AND DEALERSGAO STUDY AND REPORT REGARDING CONSOLIDATION OF PUBLIC ACCOUNTING FIRMSCOMMISSION STUDY AND REPORT REGARDING CREDIT RATING AGENCIESSTUDY AND REPORT ON VIOLATORS AND VIOLATIONSSTUDY OF ENFORCEMENT ACTIONSSTUDY OF INVESTMENT BANKSSHORT TITLECRIMINAL PENALTIES FOR ALTERING DOCUMENTSDEBTS NONDISCHARGEABLE IF INCURRED IN VIOLATION OF SECURITIES FRAUD LAWSSTATUTE OF LIMITATIONS FOR SECURITIES FRAUDREVIEW OF FEDERAL SENTENCING GUIDELINES FOR OBSTRUCTION OF JUSTICE AND EXTENSIVE CRIMINAL FRAUDPROTECTION FOR EMPLOYEES OF PUBLICLY TRADED COMPANIES WHO PROVIDE EVIDENCE OF FRAUDCRIMINAL PENALTIES FOR DEFRAUDING SHAREHOLDERS OF PUBLICLY TRADED COMPANIESSHORT TITLEATTEMPTS AND CONSPIRACIES TO COMMIT CRIMINAL FRAUD OFFENSESCRIMINAL PENALTIES FOR MAIL AND WIRE FRAUDCRIMINAL PENALTIES FOR VIOLATIONS OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974AMENDMENT TO SENTENCING GUIDELINES RELATING TO CERTAIN WHITE-COLLAR OFFENSESCORPORATE RESPONSIBILITY FOR FINANCIAL REPORTSSENSE OF THE SENATE REGARDING THE SIGNING OF CORPORATE TAX RETURNS BY CHIEF EXECUTIVE OFFICERSSHORT TITLETAMPERING WITH A RECORD OR OTHERWISE IMPEDING AN OFFICIAL PROCEEDINGTEMPORARY FREEZE AUTHORITY FOR THE SECURITIES AND EXCHANGE COMMISSIONAMENDMENT TO THE FEDERAL SENTENCING GUIDELINESAUTHORITY OF THE COMMISSION TO PROHIBIT PERSONS FROM SERVING AS OFFICERS OR DIRECTORSINCREASED CRIMINAL PENALTIES UNDER SECURITIES EXCHANGE ACT OF 1934RETALIATION AGAINST INFORMANTS