Auditor independence 201 service outside the scope of

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II. Auditor Independence 201. Service outside the scope of practice of auditors 202. Pre-approval requirements 203. Audit partner rotation 204. Auditor reports to audit committees 205. Conforming amendments 206. Conflict of interest 207. Study of mandatory rotation of registered public accounting firms 208. Commission authority 209. Considerations by appropriate state of regulatory authorities III. Corporate Responsibility 301. Public company audit committees 302. Corporate responsibility for financial reports 303. Improper influence on conduct of audits 304. Forfeiture of certain bonuses and profits 305. Officer and director bars and penalties 306. Insider trades during pension fund blackout periods 307. Rules of professional responsibility for attorneys 308. Fair funds for investor
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LEARDO ARLES DOCUMENT 2014 20 Sarbaness oxley act merupakan gagasan undang-undang yang dikemukakan oleh seorang senator (paul sarbaness) dan seorang representative (Michael oxley). Undang-undang tersebut telah ditandatangani oleh Presiden George W. Bush pada tanggal 30 Juli2002. Undang undang ini dikeluarkan sebagai wujud respons dari Kongres Amerika Serikat terhadap berbagai skandal pada beberapa korporasi besar seperti: Enron, WorldCom (MCI), AOL Time Warner, Aura Systems, Citigroup, Computer Associates International, CMS Energy, Global Crossing, Health IV. Enhanced Financial Disclosures 401. Disclosures in periodic reports. 402. Enhanced conflict of interest provisions 403. Disclosure of transactions involving management and principal stockholders 404. Management assessment of internal control 405. Exemption 406. Code of ethics for senior financial officers 407. Disclosure of audit committee financial report 408. Enhanced review of periodic disclosure by issuers 409. Real time issuer disclosures V. Analyst Conflict of Interest 501. Treatment of security analysts by registered security associations and national securities exchanges VII. Studies and Reports 701. Government Accountability Office study and report regarding consolidation of public accounting firms 702. Commission study and report regarding credit rating agencies 703. Study and report on violators and violations 704. Study of enforcement actions 705. Study of investment banks VIII. Corporate and Criminal Fraud Accountability 801. Short title 802. Criminal penalties for altering documents 803. Debts no dis-chargeable if incurred in violation of securities fraud laws 804. Statue of limitations for security fraud 805. Review of Federal Sentencing Guidelines for obstruction of justice and extensive criminal fraud 806. Protection for employees of publicly traded companies who provide evidence of fraud 807. Criminal penalties for defrauding shareholders of publicly traded companies IX. White Collar Crime Penalty Enhancement 901. Short title 902. Attempts and conspiracies to commit criminal fraud offense 903. Criminal penalties for mail and wire fraud 904. Criminal penalties for violations of the Employee Retirement Income Security Act of 1974 905. Amendment to sentencing guidelines relating to certain white collar offense 906. Corporate responsibility for financial reports XI. Corporate Fraud Accountability
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