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White Paper
- The practicalities of complying with Sarbanes Oxley for Financial Directors
- by Touchstone Group
Published:January 2007- Format: Portable Document Format (.pdf)( 52.4 KB )
- Length: 2 pages
Overview
Whilst the EU has taken time to consider its approach, the US has been more forthright with the introduction of the American Competitiveness and Corporate Accountability Act of 2002, better known as Sarbanes-Oxley after its two congressional sponsors. This passes into law the requirement for Executives to maintain proper internal controls to ensure greater transparency, improved Corporate Governance and ultimately more trustworthy financial reporting.
The Sarbanes Oxley Act was written and enacted in response to the issues outlined above. Shortened to 'SarBox' or just 'SOX', the Act applies to all companies that are listed on the US Stock Exchange, and their subsidiaries worldwide. The Act's visibility has been much less in the UK, however the legislation has impacted on many UK based companies.
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