tailieunhanh - Begun and held at the City of Washington on Wednesday, the twenty-third day of January, two thousand and two

In addition to independence, the accounting and financial expertise of members of boards and audit committees has also received widespread attention from the media and regulators. By the end of 2003, all major . stock markets (NYSE, NASDAQ, and AMEX) started requiring that all members of the audit committee be financially literate and that at least one member have financial expertise. The rules assume that members with no experience in accounting or finance are less likely to be able to detect problems in financial reporting. On the other hand, given the relatively short time that boards and audit committees spend reviewing a company’s financial statements and controls, it is. | -p R o V I D E D B Y- FindLaw H. One Hundred Seventh Congress of the United States of America AT THE SECOND SESSION Begun and held at the City of Washington on Wednesday the twenty-third day of January two thousand and two An Act To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled SECTION 1. SHORT TITLE TABLE OF CONTENTS. a Short Title. This Act may be cited as the Sarbanes-Oxley Act of 2002 . b Table of Contents. The table of contents for this Act is as follows Sec. 1. Short title table of contents. Sec. 2. Definitions. Sec. 3. Commission rules and enforcement. TITLE I PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD Sec. 101. Establishment administrative provisions. Sec. 102. Registration with the Board. Sec. 103. Auditing quality control and independence standards and rules. Sec. 104. Inspections of registered public accounting firms. Sec. 105. Investigations and disciplinary proceedings. Sec. 106. Foreign public accounting firms. Sec. 107. Commission oversight of the Board. Sec. 108. Accounting standards. Sec. 109. Funding. TITLE II AUDITOR INDEPENDENCE Sec. 201. Services outside the scope of practice of auditors. Sec. 202. Preapproval requirements. Sec. 203. Audit partner rotation. Sec. 204. Auditor reports to audit committees. Sec. 205. Conforming amendments. Sec. 206. Conflicts of interest. Sec. 207. Study of mandatory rotation of registered public accounting firms. Sec. 208. Commission authority. Sec. 209. Considerations by appropriate State regulatory authorities. TITLE III CORPORATE RESPONSIBILITY Sec. 301. public company audit committees. Sec. 302. Corporate responsibility for financial reports. Sec. 303. Improper influence on conduct of audits. Sec. 304. Forfeiture of certain bonuses and profits. Sec. 305. Officer and director bars .

• Kế toán - Kiểm toán
• provides supporting
• limited ability
• Separability (RLS)
• Feature (Gene)
• Subset Selection
• Disease Gene Prioritization