Act 2002 status not recorded
Sarbanes-Oxley Act of 2002
Issued by Securities and Exchange Commission
Plain-English summary
Public Law 107-204, enacted 30 July 2002 to improve the accuracy and reliability of corporate disclosures. Its titles cover the PCAOB, auditor independence, corporate responsibility (including audit committees and CEO/CFO certification), internal control assessment, and corporate and criminal fraud accountability including whistleblower protection.
Who it applies to
Capital Markets · Corporates (Listed)
Topics
Corporate Governance Market Integrity & Securities Employment & Whistleblowing Fraud Risk
Obligations arising from this law or regulation
| Obligation | Timing | Regulator | Source | Detail |
|---|---|---|---|---|
| Audit committee procedures for complaints and anonymous employee concerns | Ongoing | SEC | source | |
15 U.S.C. 78j-1(m)(4) requires each audit committee to set up procedures for receiving, retaining and treating complaints about accounting, internal accounting controls or auditing, and for confidential, anonymous submission by employees of concerns about questionable accounting or auditing matters. |
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| No obligations match these filters. | ||||
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