SOX — Sarbanes-Oxley Act of 2002
Definition: Created PCAOB; §302 CEO/CFO certification; §404 ICFR; §906 criminal penalties
Created PCAOB; §302 CEO/CFO certification; §404 ICFR; §906 criminal penalties
NumberSOX
FrameworkUS Legislation
IssuerUS Congress
NotesResponse to Enron, WorldCom
OfficialOfficial Page
Related Accounting Types
- Auditing(Primary)
- Financial Accounting(Primary)
- Information Systems and IT Accounting(Secondary)