Sarbanes-Oxley IT General Controls
U.S. law requiring internal control and financial reporting governance for public companies.
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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