What Are Your Responsibilities Under the Sarbanes-Oxley Act?

What Are Your Responsibilities Under the Sarbanes-Oxley Act?


September 2005

The Sarbanes-Oxley Act ("SOX") has had major implications on corporate management in many financial and operational areas. SOX was adopted in direct response to the improprieties of several corporations in the past few years in order to protect investors by enhancing the reliability and accuracy of financial dislosures in conjunction with securities law. This accountability is expressly improved by holding senior executives personally liable for compliance and accuracy.

Keywords: Sarbanes-Oxley, SOX, risk, valuation, lease, portfolio, risk management, compliance, governance

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