Nov. 15 looms large for corporate executives who will soon have to certify compliance with Section 404 of the Sarbanes-Oxley Act. Their assertions on the effectiveness of internal controls over ...
In the summer of 2002, following scandals at the Enron Corporation and other public companies, Congress enacted sweeping securities-law reform in the form of the Sarbanes-Oxley Act. The law mandates - ...
Private companies and charities aren’t required to comply with the Sarbanes-Oxley Act. But they can adopt some of its requirements as best practices. Cherry-picking the provisions that will help them ...
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