Corporate Auditing, Accountability, Responsibility And Transparency Act Of 2002

Sarbanes-Oxley Act of 2002 was enacted to protect investors from the possibility of fraudulent accounting activities by corporations. The Act requires companies covered to establish an Audit Committee to oversee the accounting and financial reporting processes and audits of the financial statements of the issuer. The paper reviews the Sarbanes-Oxley Act and discusses the key provisions of the Act.

Provided by: Strategic Management Systems Topic: Date Added: Sep 2003 Format: PDF

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