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Financial Intelligence, Revised Edition
book

Financial Intelligence, Revised Edition

by Karen Berman, Joe Knight, John Case
January 2013
Beginner content levelBeginner
272 pages
6h 32m
English
Harvard Business Review Press
Audiobook available
Content preview from Financial Intelligence, Revised Edition

Part 8

Toolbox

UNDERSTANDING SARBANES-OXLEY

If you are anywhere near your finance department, you have heard of Sarbanes-Oxley, also known as Sarbox or just Sox. Sarbanes-Oxley is a law enacted by the US Congress in July 2002 in response to continuing revelations of financial fraud. It may be the most significant legislation affecting corporate governance, financial disclosure, and public accounting since the original US securities laws were enacted in the 1930s. It is designed to improve the public’s confidence in the financial markets by strengthening financial reporting controls and the penalties for noncompliance.

Sarbanes-Oxley’s provisions affect nearly everyone involved with finance (and most of the operations folks, too). The law created ...

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Publisher Resources

ISBN: 9781422144121