Sarbanes-Oxley Act Of 2002 Overview And Application To Mutual Funds

Provided by: The National Investment Company Service Association
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Accounting irregularities in the past necessitated enforcement of a recent Act. The same incorporates wide range of rules applicable to mutual funds and other companies. The key provisions of the Act applicable to mutual funds include code of ethics in audit management and larger scope for auditor independence. The paper examines such key provisions and discusses the ramifications of the same.

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