Sarbanes-Oxley (SOX) Compliance

URI: https://gptkb.org/entity/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
https://www.w3.org/2000/01/rdf-schema#label Sarbanes-Oxley (SOX) Compliance
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