Section 407 of the Sarbanes-Oxley Act (US)

GPTKB entity

Statements (12)
Predicate Object
gptkbp:instanceOf gptkb:law
gptkbp:appliesTo public companies
gptkbp:dateEnacted 2002
gptkbp:enforcedBy gptkb:U.S._Securities_and_Exchange_Commission
https://www.w3.org/2000/01/rdf-schema#label Section 407 of the Sarbanes-Oxley Act (US)
gptkbp:locationInAct Title IV: Enhanced Financial Disclosures
gptkbp:partOf gptkb:Sarbanes-Oxley_Act_of_2002
gptkbp:purpose improve financial expertise on audit committees
gptkbp:requires public companies to disclose whether at least one audit committee financial expert serves on their audit committee
gptkbp:requiresDisclosureOf audit committee financial expert
gptkbp:bfsParent gptkb:Section_407
gptkbp:bfsLayer 7