Securities Advisory: Overview of the Sarbanes-Oxley Act
7/29/2002
This advisory describes the SEC's newly instituted Public Company Accounting Oversight Board intended to monitor the audit of public companies and to protect the interests of investors in receiving informative, accurate, and independent audit reports. This advisory discusses the nature of the board, auditor independence, corporate responsibility and related enforcement provisions, enhanced financial and other disclosures, analyst conflicts of interest, as well as SEC enforcement tools and related matters.
