The Sarbanes-Oxley law was enacted as a result of a number of corporate and accounting scandals.
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Stocks plummeted only when it became clear that Washington was going to pass the Sarbanes-Oxley Act.
One of the most damaging regulations imposed on the American people is the Sarbanes-Oxley Act.
The Sarbanes-Oxley Act tosses around words such as misconduct and fraud without defining them.
The Sarbanes-Oxley act, passed in 2002, has superseded the statute under which Andersen was convicted.
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Congress then passed the Sarbanes-Oxley act, imposing criminal penalties hefty fines and prison for fraudulent certifications.
The idea was these companies could not afford to pay the extra fee for the Sarbanes-Oxley opinion.
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The Sarbanes-Oxley Act (SOx) governs the auditing process and the process for developing the standards for performing it.
These, along with the demands of the Sarbanes-Oxley Act, have produced a surge in demand for compliance specialists.
Yet the Sarbanes-Oxley act significantly restricted auditors' ability to cross-sell other services in order to bolster their independence.
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Congress created the Public Company Accounting Oversight Board as part of the Sarbanes-Oxley accounting reform law in 2002.
In July 2002 America's Congress passed the Sarbanes-Oxley act to disentangle conflicts of interest at (among other places) accounting firms.
The Securities and Exchange Commission and other federal regulators are currently considering revising auditing standards adopted five years ago in the Sarbanes-Oxley Act.
His appointment to the new audit-oversight committee, which had been established under the Sarbanes-Oxley act on corporate governance, was already controversial.
The Sarbanes-Oxley Act of 2002 increased the role directors play in weeding out fraud and their potential liability for overlooking it.
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In 2002 the Sarbanes-Oxley act limited what kind of non-audit services an American accounting firm can offer to an audit client.
Despite Oppenheimer's iron discipline, in the Sarbanes-Oxley era it's almost impossible not to drop some broad hints when big changes are coming.
And that means corporate directors and executives are starting to worry about being sued under the Sarbanes-Oxley Act for bungling the job.
It also entails open-ended and murky exposure to legal liability, much of which stems from reporting requirements imposed by the Sarbanes-Oxley Act.
Even after the Sarbanes-Oxley law, which forced public companies to adhere to a new oversight paradigm, the GSEs escaped with minimal scrutiny.
Violations of Section 302 of the Sarbanes-Oxley Act are criminal acts.
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Imagine the Sarbanes-Oxley truth serum applied to merger and divestiture announcements.
Unlike the U.K., that portion of the U.S. inspection report is private under the Sarbanes-Oxley Act of 2002, except in limited circumstances.
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Gensler was also an instrumental player in the Sarbanes-Oxley act, and remember what a great job that law did in preventing financial strife?
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The Sarbanes-Oxley act and other measures may lull investors into feeling that it is safe once again to go back into the water.
PCAOB, I laid out changes to the Sarbanes-Oxley law that could be considered if the Court declared the Public Company Accounting Oversight Board unconstitutional.
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New auditing requirements inspired by the Sarbanes-Oxley act have doubled the cost of preparing a firm's books for the public, according to one executive.
The Sarbanes-Oxley legislation, passed after the collapse of Enron in order to stiffen up corporate governance, has put off foreign companies from listing there.
Charles Grassley, R-Iowa, who missed the hearing but submitted written testimony that the Sarbanes-Oxley rules enacted three years ago might not have gone far enough.
The Sarbanes-Oxley Act of 2002, Section 203, imposed a five-year rotation and five-year cooling-off period, from a seven-year rotation with a two-year cooling-off period.
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