Securities Law : Sarbanes-Oxley Act of 2002 and Selected 108th Congress Bills Concerning Corporate Accountability.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Accounting.

Business ethics.

Corporations.

Physical Description:

1 online resource (19 pages) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2003.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Summarizes major provisions of the Sarbanes-Oxley Act of 2002, which was enacted to protect investors against financial failure of corporations by addressing accounting fraud issues, improving the accuracy and reliability of corporate disclosures, and increasing the accountability of company executives and directors. Reviews provisions establishing the Public Company Accounting Oversight Board to regulate accounting firms that audit public companies, and provisions impacting auditor independence, corporate responsibility, enhanced financial disclosures, analyst conflicts of interest, commission resources and authority, studies and reports, corporate and criminal fraud accountability, white collar crime penalty enhancements, and corporate tax returns. Also briefly reviews selected bills introduced in 108th Congress to improve corporate responsibility.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Securities Law

Access Restriction:

Restricted for use by site license.