Statements (29)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:legislation
|
| gptkbp:affects |
corporate governance
financial reporting audit committees |
| gptkbp:appliesTo |
gptkb:United_States
public companies accounting firms |
| gptkbp:enforcedBy |
gptkb:Public_Company_Accounting_Oversight_Board
gptkb:U.S._Securities_and_Exchange_Commission |
| gptkbp:establishedBy |
gptkb:Sarbanes-Oxley_Act_of_2002
|
| https://www.w3.org/2000/01/rdf-schema#label |
SOX compliance
|
| gptkbp:penalty |
imprisonment
fines |
| gptkbp:purpose |
improve financial transparency
prevent corporate fraud |
| gptkbp:relatedTo |
gptkb:Sarbanes-Oxley_Act
|
| gptkbp:requires |
disclosure of financial information
whistleblower protection data retention policies auditor independence internal controls over financial reporting annual financial statement audits management certification of financial reports |
| gptkbp:section |
Section 302
Section 404 Section 802 |
| gptkbp:bfsParent |
gptkb:Linux_Audit_Framework
gptkb:ITGC |
| gptkbp:bfsLayer |
7
|