Accounting Reform and Investor Protection: Reports, bills, and the Sarbanes-Oxley Act of 2002U.S. Government Printing Office, 2003 |
Alte ediții - Afișează-le pe toate
Termeni și expresii frecvente
Accounting Reform action amended by adding applicable associated person thereof audit committee audit reports audit services auditor authority AUTHORITY.-The bill blackout period broker or dealer conduct corporate credit rating agencies date of enactment Deadline defined in section determines disciplinary disclosures employee end the following enforcement exempt Federal Sentencing Guidelines filed financial reporting financial statements foreign public accounting fraud GENERAL.-The independent inserting inspection internal controls investigation issuer ment necessary or appropriate non-audit services offense paragraph participants penalties penny stock place that term professional standards prohibit protection of investors public accounting firm Public Company Accounting public interest PUBLIC LAW purposes quality control Reform and Investor registered public accounting rules or regulations sanction Sarbanes-Oxley Act section 12 Securities Act securities analyst Securities Exchange Act Senate sentencing guidelines special purpose entities standard setting body STAT subparagraph subsection Testimony tion title 18 United States Code violation