15 Years Of SOX: Avoiding PCAOB Enforcement Sanctions
Law360, New York (August 7, 2017, 11:46 AM EDT) -- July 30, 2017, marked 15 years since the Sarbanes-Oxley Act of 2002 was enacted in response to scandals at Enron, WorldCom and elsewhere, introducing strict reforms to improve corporate financial disclosures and prevent accounting fraud. Has the law been effective or too burdensome? This Expert Analysis special series examines the impact of various aspects of SOX.
Joel Schwartz For most of United States' history, those accounting professionals involved in public company auditing have had no dedicated federal regulatory oversight. While the U.S. Securities and Exchange Commission occasionally disciplined accounting firms and individual accountants in matters related to its enforcement...
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