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The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.The act, Pub. L. 107–204 (text), 116 Stat. 745, enacted July 30, 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability, Responsibility, and ...
The Public Company Accounting Oversight Board (PCAOB) is a nonprofit corporation created by the Sarbanes–Oxley Act of 2002 to oversee the audits of US-listed public companies. The PCAOB also oversees the audits of broker-dealers , including compliance reports filed pursuant to federal securities laws, to promote investor protection.
He said UBS's conduct violated the Sarbanes-Oxley corporate governance law. UBS said it fired Murray as part of a broader cost-cutting that included thousands of job losses, following a $2 billion ...
In steps Sarbanes-Oxley, the 2002 legislation that was supposed to protect investors from fraud by requiring companies to be more diligent in creating and maintaining internal controls and by ...
Yates v. United States, 574 U.S. 528 (2015), was a United States Supreme Court case in which the Court construed 18 U.S.C. § 1519, a provision added to the federal criminal code by the Sarbanes-Oxley Act, to criminalize the destruction or concealment of "any record, document, or tangible object" to obstruct a federal investigation. [1]
The Audit Integrity and Job Protection Act is a bill that was introduced into the United States House of Representatives during the 113th United States Congress.The bill would "amend the Sarbanes-Oxley Act of 2002 (SOX) to deny the Public Company Accounting Oversight Board any authority to require that audits conducted for a particular issuer of securities in accordance with SOX standards be ...
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Kohn, Kohn & Colapinto is a Washington, D.C.–based international whistleblower rights law firm specializing in anti-corruption and whistleblower law, representing whistleblowers who seek rewards, or who are facing employer retaliation, for reporting violations of the False Claims Act, Foreign Corrupt Practices Act, Dodd-Frank Wall Street Reform, Sarbanes-Oxley Acts, Commodity and Security ...