Statements (13)
Predicate | Object |
---|---|
gptkbp:instanceOf |
gptkb:United_States_federal_law
|
gptkbp:alsoKnownAs |
Section 302 of the Sarbanes-Oxley Act
|
gptkbp:appliesTo |
public companies
|
gptkbp:citation |
gptkb:15_U.S.C._§_7242
|
gptkbp:dateEnacted |
2002
|
gptkbp:enforcedBy |
gptkb:U.S._Securities_and_Exchange_Commission
|
https://www.w3.org/2000/01/rdf-schema#label |
15 U.S.C. § 7242
|
gptkbp:partOf |
gptkb:Sarbanes-Oxley_Act
|
gptkbp:purpose |
increase accountability in financial reporting
|
gptkbp:requires |
corporate responsibility for financial reports
CEO and CFO certification of financial statements |
gptkbp:bfsParent |
gptkb:Section_303_of_the_Sarbanes-Oxley_Act
|
gptkbp:bfsLayer |
7
|