The Sarbanes—Oxley Act of Pub. A number of provisions of the Act also apply to privately held companies, such as the willful destruction of evidence to impede a federal investigation. The bill, which contains eleven sections, was enacted as a reaction to a number of major corporate and accounting scandals , including Enron and WorldCom. The sections of the bill cover responsibilities of a public corporation's board of directors, add criminal penalties for certain misconduct, and require the Securities and Exchange Commission to create regulations to define how public corporations are to comply with the law. In , Sarbanes-Oxley was named after bill sponsors U. Representative Michael G.
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Sarbanes–Oxley Act - Wikipedia
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Last Updated: September 3, References. This article was co-authored by Christopher Taylor, PhD. There are 10 references cited in this article, which can be found at the bottom of the page. This article has been viewed , times. A research paper can be made stronger through the use of quotations.
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