Sarbanes Oxley

最新推荐文章于 2012-03-20 00:34:34 发布

Montaque

最新推荐文章于 2012-03-20 00:34:34 发布

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SOX and BPM

Sarbanes-Oxley is a US law passed in 2002 to strengthen Corporate governance and restore investor confidence. Act was sponsored by US Senator Paul Sarbanes and US Representative Michael Oxley.
Sarbanes-Oxley law passed in response to a number of major corporate and accounting scandals involving prominent companies in the United States. These scandals resulted in a loss of public trust in accounting and reporting practices.
Legislation is wide ranging and establishes new or enhanced standards for all US public company Boards, Management, and public accounting firms.
Sarbanes-Oxley law contains 11 titles, or sections, ranging from additional Corporate Board responsibilities to criminal penalties. Requires Security and Exchange Commission (SEC) to implement rulings on requirements to comply with the new law.

What does Sarbanes Oxley Address?

Establishes new standards for Corporate Boards and Audit Committees
Establishes new accountability standards and criminal penalties for Corporate Management
Establishes new independence standards for External Auditors
Establishes a Public Company Accounting Oversight Board (PCAOB) under the Security and Exchange Commission (SEC) to oversee public accounting firms and issue accounting standards

Microsoft office Accelerator of SOX:

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