O'Reilly logo

IT Regulatory Compliance in North America by Alan Calder

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

CHAPTER 3: CORPORATE GOVERNANCE

Sarbanes-Oxley

The Sarbanes-Oxley Act of 2002 (SOX), introduced in the United States in the aftermath of Enron, has important IT governance implications for listed American companies, their foreign subsidiaries and foreign companies that have US listings. It applies to all Securities and Exchange Commission (‘SEC’)-registered organizations, irrespective of where their trading activities are geographically based. Compliance is mandatory and there are significant potential sanctions for individual directors.

While the Act lays down detailed requirements for the governance of listed corporations, the three highest ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required