Corporate Accountability: Sarbanes-Oxley Act of 2002: (P.L. 107-204)

[摘要] The Act establishes a new Public Company Accounting Oversight Board which is to be supervised by the Securities and Exchange Commission. The Act restricts accounting firms from performing a number of other services for the companies which they audit. The Act also requires new disclosures for public companies and the officers and directors of those companies.

[发布日期] 2002-08-27 [发布机构] Library of Congress. Congressional Research Service.

[关键词] Finance;Securities regulation