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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 2004 update to Circular A-123 is a re-examination of the existing internal control requirements for Federal agencies and was initiated in light of the new internal control requirements for publicly traded companies contained in the Sarbanes-Oxley Act of 2002. The circular and the statute it implements, the Federal Managers’ Financial ...
Every state and territory has its own basic corporate code, while federal law creates minimum standards for trade in company shares and governance rights, found mostly in the Securities Act of 1933 and the Securities and Exchange Act of 1934, as amended by laws like the Sarbanes–Oxley Act of 2002 and the Dodd–Frank Wall Street Reform and ...
In financial auditing of public companies in the United States, SOX 404 top–down risk assessment (TDRA) is a financial risk assessment performed to comply with Section 404 of the Sarbanes-Oxley Act of 2002 (SOX 404). Under SOX 404, management must test its internal controls; a TDRA is used to determine the scope of such testing. It is also ...
Corporate records compliance issues including retention period requirements and the need to disclose information as a result of litigation have come to be seen as important. Statutes such as the US Sarbanes–Oxley Act have resulted in greater standardization of records management practices. Since the 1990s the shift towards electronic records ...
The news this week surrounds Section 404 of the Sarbanes-Oxley Act of 2002. This section dictates what companies must do relative to assessing their internal controls. Until now, public companies ...
the Federal Property and Administrative Services Act of 1949, as amended [40 U.S.C. 487] the Computer Security Act of 1987 (Pub. L. 100–235) the Budget and Accounting Act, as amended [31 U.S.C. Chapter 11] the Government Performance and Results Act of 1993(GPRA) the Office of Federal Procurement Policy Act (41 U.S.C. Chapter 7)
The most significant recent statutory changes in this context have been the Sarbanes–Oxley Act developed by two U.S. congressmen, Senator Paul Sarbanes and Representative Michael Oxley in 2002 which defined significantly tighter personal responsibility of corporate top management for the accuracy of reported financial statements; and the Dodd ...