SEC. 101 . ESTABLISHMENT; ADMINISTRATIVE PROVISIONS.
SEC. 102. REGI STRATION WITH THE BOARD.
SEC. 103. AUDITING, QUALITY CONTR OL, AND INDEPENDENCE STANDARDS AND RULES.
SEC. 104. INSPECT IONS OF REGISTERED PUBLIC ACCOUNTING FIRMS.
SEC. 105. INVE STIGATIONS AND DISCIPLINARY PROCEEDINGS.
SEC. 106. FOREIGN PUBLIC ACCOUNTING FIRMS.
SEC. 107. COMMISSION OVERSIGHT O F THE BOARD.
SEC. 108. ACCOUNTING STANDARDS.
SEC. 109. FUNDING.
TITLE II AUDITOR INDEPENDENCE
SEC. 201. SERVICES OUTSIDE THE SCOPE OF PRACTICE OF AUDITORS.
SEC. 202. PRE-APPROVAL REQUIREMENTS.
SEC. 203. A UDIT PARTNER ROTATION.
SEC. 204. AUDITOR REPORTS TO AUDIT COMMITTEES.
SEC. 205. CONFORMING AMENDMENTS.
SEC. 206. CONFLICTS OF INTEREST.
SEC. 207. STUDY OF MANDA TORY ROTATION OF REGISTERED PUBLIC ACCOUNTING
FIRMS.
SEC. 208. COMMISSION AUTHORITY.
SEC. 209. CONSIDER included. The Sarbanes-Oxley Act was passed at the 107th Congress of the United States of America in January, 2002, and came into effect 15th November 2004. It purports to be an act to Protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes . While this is an American Act, it applies to every corporation listed on a United States Stock Exchange. Further, other countries including Canada and the UK, are introducing similar legislation to govern corporations operating domestically. But from an international perspective it is, therefore, appropriate and probably necessary for most corporations to comply with Sarbanes-Oxley requirements in order to avoid future problems with the governing bodies. This book summarizes the Act and provides a simplified guide to compliance. The purpose is to provide senior management and other interested or affected individuals with a reasonably accurate idea of what Sarbanes-Oxley compliance entails, and how to deal with it.
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