Accounting Reform and Investor Protection: Reports, bills, and the Sarbanes-Oxley Act of 2002U.S. Government Printing Office, 2003 |
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Termeni și expresii frecvente
Accounting Reform action annual applicable associated person thereof audit committee audit reports audit services auditor authority bill blackout period budget Chairman Commis conduct conflicts of interest corporate court credit rating agencies criminal date of enactment determines disclosure disgorgement employees end the following enforcement Enron Enron Corporation equity Federal filed financial reporting financial statements foreign public accounting fund impose independence inserting insider trading investigation issue issuer ment necessary or appropriate non-audit services paragraph penalties penny stock proceeding prohibit proposed rule change protection of investors public accounting firm Public Company Accounting public interest public regulatory organization purposes pursuant recognized public regulatory registered public accounting rule or regulation sanction Sarbanes-Oxley Act Securities Act securities analysts Securities and Exchange Securities Exchange Act securities fraud securities laws Senator sion STAT statute of limitations subparagraph subsection term Testimony thereunder tion transactions United States Code violation
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Pagina 1690 - ... necessary or appropriate in the public interest and consistent with the protection of investors and the purposes fairly intended by the policy and provisions of this title.
Pagina 1664 - Any member appointed to fill a vacancy occurring before the expiration of the term for which the member's predecessor was appointed shall be appointed only for the remainder of such term.
Pagina 1687 - Suit to recover such profit may be instituted at law or in equity in any court of competent jurisdiction...
Pagina 1681 - The summary plan description shall include the information described in subsection (b), shall be written in a manner calculated to be understood by the average plan participant...
Pagina 1697 - A report based upon the study conducted pursuant to subsection (a) shall be submitted to the Committee on Banking, Housing, and Urban Affairs of the Senate, and the Committee on Financial Services of the House of Representatives not later than 6 months after the date of enactment of this Act.
Pagina 2053 - Union, and ordered to be printed [Omit the part struck through and Insert the part printed In italic] A BILL To provide for...
Pagina 2133 - This subsection shall not be construed to cover any transaction where such beneficial owner was not such both at the time of the purchase and sale, or the sale and purchase, of the security involved, or any transaction or transactions which the Commission by rules and regulations may exempt as not comprehended within the purpose of this subsection.
Pagina 2133 - Every person who is directly or indirectly the beneficial owner of more than 10 per centum of any class of any equity security (other than an exempted security) which is registered on a national securities exchange, or who is a director or an officer of the issuer of such security...
Pagina 1685 - Based on such officer's knowledge, the financial statements, and other financial information included in the report, fairly present in all material respects the financial condition and results of operations of the issuer as of, and for, the periods presented in the report.
Pagina 2140 - ... any person directly or indirectly controlling, controlled by, or under common control with, such other person...