Sarbanes-Oxley (SOX) Compliance
GPTKB entity
Statements (31)
| 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:established |
2002
|
| gptkbp:influencedBy |
gptkb:Enron_scandal
gptkb:WorldCom_scandal |
| gptkbp:namedAfter |
gptkb:Michael_Oxley
gptkb:Paul_Sarbanes |
| gptkbp:penalty |
criminal penalties for non-compliance
|
| gptkbp:purpose |
prevent accounting fraud
improve financial disclosures |
| gptkbp:relatedTo |
gptkb:Sarbanes-Oxley_Act_of_2002
|
| gptkbp:requires |
disclosure of financial information
whistleblower protection auditor independence corporate responsibility for financial reports internal controls assessment retention of records certification of financial statements |
| gptkbp:section |
Section 302
Section 404 Section 802 |
| gptkbp:bfsParent |
gptkb:Protiviti
|
| gptkbp:bfsLayer |
7
|
| http://www.w3.org/2000/01/rdf-schema#label |
Sarbanes-Oxley (SOX) Compliance
|