Accounting Reform and Investor Protection: Reports, bills, and the Sarbanes-Oxley Act of 2002U.S. Government Printing Office, 2003 - Business & Economics |
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Common terms and phrases
Accounting Oversight Board Accounting Reform applicable associated person thereof audit client audit committee audit reports audit services auditor authority bill blackout period broker or dealer Chairman Company Accounting Oversight conflicts of interest CONGRESS THE LIBRARY corporate credit rating agencies date of enactment disciplinary disclosures employees end the following exempt February 12 filed financial reporting financial statements foreign public accounting former SEC fraud fund GENERAL.-The independence inserting inspection internal controls investigation issue issuer istered public accounting ment necessary or appropriate non-audit services paragraph penalties penny stock PREAPPROVAL professional standards prohibit protection of investors public accounting firm Public Company Accounting public interest PUBLIC LAW purposes quality control Reform and Investor registered public accounting rules or regulations sanction Sarbanes-Oxley Act section 107 Securities Act securities analysts Securities Exchange Act Senate sentencing guidelines special purpose entities subparagraph subsection Testimony tion title 18 United States Code violation
Popular passages
Page 2107 - Union, and ordered to be printed [Strike out all after the enacting clause and insert the part printed In italic] A BILL To...
Page 1662 - Any member appointed to fill a vacancy occurring before the expiration of the term for which the member's predecessor was appointed shall be appointed only for the remainder of such term.
Page 1689 - Suit to recover such profit may be instituted at law or in equity in any court of competent jurisdiction...
Page 1698 - Every person who is directly or indirectly the beneficial owner of more than 10 per centum of any class of any equity security (other than an exempted security) which is registered on a national securities exchange, or who is a director or an officer of the issuer of such security...
Page 1687 - To make any untrue statement of a material fact or to omit to state a material fact necessary in order to make the statements made, in light of the circumstances under which they were made, not misleading...
Page 2199 - This subsection shall not be construed to cover any transaction where such beneficial owner was not such both at the time of the purchase and sale, or the sale and purchase, of the security involved, or any transaction or transactions which the Commission by rules and regulations may exempt as not comprehended within the purpose of this subsection.
Page 1677 - ... company or unit investment trust, if any other security of the same class is currently being offered or sold by the issuer or by or through an underwriter in a distribution which is not exempted from section 5 of said Act, except to such extent and subject to such terms and conditions as the Commission, having due regard for the public interest and the protection of investors, may prescribe by rules or regulations with respect to any class of persons, securities, or transactions...
Page 2206 - ... any person directly or indirectly controlling, controlled by, or under common control with, such other person...
Page 1694 - ... (2) if the counsel or officer does not appropriately respond to the evidence (adopting, as necessary, appropriate remedial measures or sanctions with respect to the violation), requiring the attorney to report the evidence to the audit committee of the board of directors...
Page 1700 - ... necessary or appropriate in the public interest and consistent with the protection of investors and the purposes fairly intended by the policy and provisions of this title.