sarbanes oxley act of 2002 excerpts
As Required by Section 702(b) of the Sarbanes-Oxley Act of 2002 potx
... operation of the securities markets in response to the Congressional directive contained in the Sarbanes- Oxley Act of 2002 ( Sarbanes- Oxley Act ).1 The Report is designed to address each of the ... of disclosure by issuers (including disclosures relating to ratings triggers) Sarbanes- Oxley Act of 2002, Pub L No 107-204, § 702(b), 116 Stat 745 (2002) The Commission is mindful that some of ... discussion addresses each of the areas identified for Commission study in Section 702 of the Sarbanes- Oxley Act A Role of Credit Rating Agencies in the Evaluation of Issuers of Securities General...
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Timing and information content of insider trades, before and after the sarbanes oxley act of 2002
... holdings over 10% of a firm ’s stock, all subject to disclosure requirements as defined in Section 16 of the Exchange Act of 1934 until August 2002, and Section 403 of the Sarbanes- Oxley Act subsequently ... THE DEPARTMENT OF ACCOUNTING AND THE FACULTY OF THE LEONARD N STERN SCHOOL OF BUSINESS OF NEW YORK UNIVERSITY IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF DOCTOR OF PHILOSOPHY ... Timing and information content of insider trades Before and after the Sarbanes- Oxley Act Abstract: This paper examines the information content of Form filings of insider trades under the more...
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WOMEN’S HEALTH OFFICE ACT OF 2002 pptx
... This Act may be cited as the ‘‘Women’s Health Office Act of 2002 ’ SEC HEALTH AND HUMAN SERVICES OFFICE ON WOMEN’S HEALTH (a) ESTABLISHMENT.—Part A of title II of the Public Health Service Act ... Director of the Congressional Budget Office pursuant to section 402 of the Congressional Budget Act of 1974 CONGRESSIONAL BUDGET OFFICE ESTIMATE Pursuant to clause 3(c)(3) of rule XIII of the Rules of ... title of the bill, the ‘‘Women’s Health Office Act of 2002. ’’ Section Health and Human Services Office on Women’s Health Section requires the Secretary of HHS to establish, within the Office of...
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Tài liệu Sarbanes-Oxley and the Outsourcing of Accounting docx
... the reality of paperless transactions The decentralized nature of the initiation of transactions, management decision making, and monitoring of transactions has changed The impact of SAS 94 is ... outsourcing of accounting following the passage of SOX The impact of SOX is analyzed according to five separate areas: First, the initial impact of SOX on onshore and offshore outsourcing of accounting ... 3, 2008 Sarbanes- Oxley and the Outsourcing of Accounting 105 sands of tax returns at an accuracy rate of 99.5%.22 Part of the drive for outsourcing tax return preparation in India is twofold First,...
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analysis of the perceptions of accounting students and practitioners regarding the ethnicity of earnings management post sarbanes-oxley
... perceptions of accounting students and accounting professionals when considering the ethnicity of earnings management The study also compared the effects of years of work experience and number of accounting ... Both types of manipulations can lead to misleading financial information Also of concern is the fact that accounting professionals rated the scenarios more ethical as the number of years of work ... number of years worked in business/accounting, the number of accounting classes taken, and the ratings of the 13 scenarios The data for the Perception of Earnings Management, Page Journal of Academic...
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Bảo vệ nhà đầu tư: Góc nhìn từ Đạo luật Sarbanes-Oxley
... không đáng có Được Quốc hội Mỹ thông qua ngày 30/7 /2002, đạo luật bảo trợ nguyên Thượng nghị sỹ bang Maryland, Paul Sarbanes Nghị sỹ Michael Oxley, luật nghề kế toán, kiểm toán Dài 66 trang, đạo ... tâm, cầu nối quan trọng tạo nên báo cáo tài có tính độc lập cao mức độ tin tưởng cao Đạo luật Sarbanes- Oxley có điểm quan trọng Một là, giám đốc điều hành, giám đốc tài phải trực tiếp ký vào báo ... cao giám đốc điều hành, kế toán trưởng (hay giám đốc tài chính) quy định tham khảo Đạo luật Sarbanes- Oxley tạo nên minh bạch cao hơn, qua tạo thêm niềm tin cho nhà đầu tư Việt Nam ...
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Securities Act Of 1933(pdf)
... contract of sale or disposition of a security or interest in a security, for value The term "offer to sell", "offer for sale", or "offer" shall include every attempt or offer to dispose of, or ... Table of Contents Securities Act of 1933 Section Court Review of Orders a Any person aggrieved by an order of the Commission may obtain a review of such order in the court of appeals of the ... the official person or was not a fair copy of or extract from the public official document c Standard of reasonableness In determining, for the purpose of paragraph (3) of subsection (b) of this...
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Securities Exchange Act Of 1934
... "securities laws" means the Securities Act of 1933, the Securities Exchange Act of 1934, the Sarbanes- Oxley Act of 2002, the Public Utility Holding Company Act of 1935 (15 U.S.C 79a et seq.) [15 ... transactions in contracts of sale of a commodity for future delivery or other instruments traded on or subject to the rules of a contract market, board of trade, or foreign equivalent thereof; ... transactions in contracts of sale of a commodity for future delivery or other instruments traded on or subject to the rules of a contract market, board of trade, or foreign equivalent thereof,...
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Tài liệu Bàn về Quy định đạo đức nghề nghiệp của Kiểm toán viên và đạo luật Sarbanes -Oxley docx
... quốc gia giới Tại Hoa Kỳ, số quy định Luật Sarbanes -Oxley có khác biệt so với chuẩn mực đạo đức nghề nghiệp Để giải khác biệt này, sau Luật Sarbanes -Oxley ban hành, chuẩn mực đạo đức nghề nghiệp ... ban hành, chuẩn mực đạo đức nghề nghiệp Hoa Kỳ bổ sung số quy định cho phù hợp quy định luật Sarbanes -Oxley Nói cách khác, chuẩn mực đạo đức Nghị định 105/2004/NĐ-CP có nội dung khác biệt nguyên...
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Tài liệu California Organic Products Act of 2003 doc
... (NOP) (Section 6517 of the federal Organic Foods Production Act of 1990 (7 U.S.C Sec 6501 et seq.)), and Article (commencing with Section 110810) of Chapter of Part of Division 104 of the Health and ... 30 days of the date the action, or the letter proposing the action The secretary's proceeding shall, insofar as practicable, comply with the provisions of the Administrative Procedure Act, Chapter ... is held, review of the decision of the director may be sought by any person within 30 days of the date of the final order of the director pursuant to Section 1094.5 of the Code of Civil Procedure...
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Tài liệu The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 pdf
... Elaine Reardon of RAND and Katherine Porter of the University of Iowa College of Law, increased the quality and clarity of this report xiii Abbreviations AO Administrative Office of the U.S Courts ... Prevention and Consumer Protection Act of 2005 BLS Bureau of Labor Statistics C.D Cal Central District of California D Utah District of Utah E.D.N.Y Eastern District of New York EOUST Executive Office ... District of Ohio, District of Utah, and Middle District of Florida The proportion of above-median–income debtors filing under Chapter 13 in the Eastern District of New York, the Western District of...
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Tài liệu French Trust Reporting Rules Should Not Apply to U.S. CIVs Regulated under the Investment Company Act of 1940 pptx
... officers of public companies, officers of mutual funds are required to make certifications and disclosures required by the Sarbanes- Oxley Act For example, officers must certify the accuracy of ... Section 2(a)(36) of the Investment Company Act of 1940 35 Such recital consists in each case of a statement whether the mutual fund reserves freedom of action to engage in activities of such type; ... all four of the major U.S securities laws: the Securities Act of 1933, which requires registration of the fund’s shares and the delivery of a prospectus; the Securities Exchange Act of 1934,...
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UNDER SECTIONS 318 AND 319 OF THE FAIR AND ACCURATE CREDIT TRANSACTIONS ACT OF 2003 docx
... 319 of the Fair and Accurate Credit Transactions Act of 2003, Pub L 108-159, 117 Stat 1952 (“FACT Act ) The FACT Act, which was enacted on December 4, 2003, amends the Fair Credit Reporting Act, ... 319 of the Fair and Accurate Credit Transactions Act of 2003, Pub L 108-159, 117 Stat 1952 (“FACT Act ) The FACT Act, which was enacted on December 4, 2003, amends the Fair Credit Reporting Act, ... notified of block by consumer reporting agency) 86 See FACT Act § 155 (must report identity theft to creditor; must share information with identity theft victims) 87 See FACT Act § 312 88 See FACT Act...
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CREDIT CARDHOLDERS’ BILL OF RIGHTS ACT OF 2008: Mr. FRANK of Massachusetts, from the Committee on Financial Services, submitted the following ppt
... Cardholders’ Bill of Rights Act of 2008’’, as amended, favorably reported by a record vote of 39 yeas and 27 nays COMMITTEE VOTES Clause 3(b) of rule XIII of the Rules of the House of Representatives ... amendments made by this Act shall apply to all credit card accounts under open end consumer credit plans as of the end of the 1-year period beginning on the date of the enactment of this Act (b) REGULATIONS.—The ... meaning of section 5(b) of the Federal Advisory Committee Act were created by this legislation CONSTITUTIONAL AUTHORITY STATEMENT Pursuant to clause 3(d)(1) of rule XIII of the Rules of the House of...
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Rules Implementing Amendments to the Investment Advisers Act of 1940 pptx
... Protection Act (“Dodd-Frank Act ) which, among other things, amends certain provisions of the Advisers Act Title IV of the Dodd-Frank Act (“Title IV”) includes most of the amendments to the Advisers Act ... Advisers Act TABLE OF CONTENTS I BACKGROUND Unless otherwise noted, when we refer to the Advisers Act, or any paragraph of the Advisers Act, we are referring to 15 U.S.C 80b of the ... Consumer Protection Act, Pub L No 111-203, 124 Stat 1376 (2010) See section 410 of the Dodd-Frank Act; Advisers Act section 203A See also National Securities Markets Improvement Act of 1996, Pub L...
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AMERICAN RECOVERY AND REINVESTMENT ACT OF 2009 - SMART GRID INVESTMENT GRANT PROGRAM potx
... Act of 2007 and is funded by the American Recovery and Reinvestment Act of 2009 (Recovery Act) . The SGIG program and related Recovery Act activities are managed by the U.S. Department of Energy (DOE), Office of Electricity Delivery and Energy Reliability (OE), which ... The American Reinvestment and Recovery Act of 2009 Congress enacted the American Recovery and Reinvestment Act of 2009 (Recovery Act) to create new jobs and save existing ones, stimulate economic activity, and invest in long‐term ... other power companies, vendors, and equipment suppliers. Figure 1 shows the location of the headquarters offices of the 99 lead recipients; these include 47 states, the territory of Guam, and the District of Columbia. The projects actually cover larger areas than indicated by the map. ...
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Joint Guidance on the Application of the Family Educational Rights and Privacy Act (FERPA) And the Health Insurance Portability and Accountability Act of 1996 (HIPAA) To Student Health Records docx
... of postsecondary education, which are made or maintained by a physician, psychiatrist, psychologist, or other recognized professional or paraprofessional acting in his professional or paraprofessional ... determination of whether a disclosure meets the requirements of FERPA, the Department of Education’s Family Policy Compliance Office is available to offer technical assistance to school officials ... be shared with health care professionals who are providing treatment to the student, including health care professionals who are not part of or not acting on behalf of the educational institution...
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FAIR AND ACCURATE CREDIT TRANSACTIONS ACT OF 2003 pdf
... Transactions Act of 2003); ‘‘(C) with respect to section 1316.2 of title 10 of the Maine Revised Statutes (as in effect on the date of enactment of the Fair and Accurate Credit Transactions Act of ... the date of enactment of the Fair and Accurate Credit Transactions Act of 2003); ‘‘(B) with respect to section 10–1–393(29)(C) of the Georgia Code (as in effect on the date of enactment of the ... 14–1209(a)(1) and 14– 1209(b)(1)(i) of the Commercial Law Article of the Code of Maryland (as in effect on the date of enactment of the Fair and Accurate Credit Transactions Act of 2003); ‘‘(E) with respect...
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OMB Report Pursuant to the Sequestration Transparency Act of 2012 (P. L. 112–155) potx
... Type Office of Civil Rights 005-07-3800 Office of Civil Rights Nondefense Function Discretionary Office of Inspector General 005-08-0900 Office of Inspector General Nondefense Function 15 of 224 ... two percent of Americans to shoulder their fair share of the burden Instead of working to enact a balanced deficit reduction package to avoid the threat of sequestration, some Members of Congress ... necessary OMB REPORT PURSUANT TO THE SEQUESTRATION TRANSPARENCY ACT OF 2012 However, no amount of planning can mitigate the significant impact of the sequestration The destructive across-the-board cuts...
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