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Final Rule: Certification of Disclosure in Companies ...
- https://www.sec.gov/rules/final/33-8124.htm
- Summary: As directed by Section 302(a) of the Sarbanes-Oxley Act of 2002, we are adopting rules to require an issuer's principal executive and financial officers each to certify the financial and other information contained in the issuer's quarterly and annual reports. The rules also require these officers to certify that: they are responsible for establishing, maintaining and regularly evaluating the effectiveness of the issuer's …
Sarbanes-Oxley (SOX) Compliance Requirements - McAfee
- https://www.mcafee.com/enterprise/en-us/about/cloud-compliance/sarbanes-oxley-encryption-compliance-requirements.html
- The Sarbanes-Oxley Act of 2002, often simply called SOX or Sarbox, is U.S. law meant to protect investors from fraudulent accounting activities by corporations. Sarbanes-Oxley was enacted after several major accounting scandals in the early 2000’s perpetrated by companies such as Enron, Tyco, and WorldCom. So what is SOX?
The CEO/CFO Certification Requirement
- http://archives.cpajournal.com/2003/0703/features/f073603.htm
- Sarbanes-Oxley Act, section 302, “Corporate Responsibility for Financial Reports,” states that the CEO and CFO of each issuer shall prepare a statement to accompany the audit report to certify that “based on such officer’s knowledge, the financial statements, and other financial information included in the report, fairly present in all material respects the financial condition and results of operations of the issuer as …
Sarbanes-Oxley Act (SOX) Compliance Requirements
- https://www.bitraser.com/article/Sarbanes-Oxley-Act-SOX-Compliance-Requirements.php
- May 29, 2020 · Introduction of Sarbanes-Oxley Act (SOX) The Sarbanes-Oxley Act of 2002 is a United States federal law for regulation of corporate governance and accountability across multiple aspects of corporate business practices and the securities market.
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