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October 2006
Sarbanes-Oxley 101
Understanding the requirements of the Sarbanes-Oxley Act can help improve your company's operations, if implemented effectively.
by Randy Von Feldt
How can you be certain that the check that you deposit at an ATM will be credited to your account properly? How can you be certain that when a traffic light facing you is green, the light for the crossing street is in fact red? In cases as these, without a significant level of effort, you can't be certain. The question of "how can you be certain that the financial statements published by a public company are accurate?" is the main focus of the Sarbanes-Oxley Act of 2002 (SOX). This Act wa...
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