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Sarbanes Oxley Act of 2002

Legislation in the United States, passed in 2002, intended to increase transparency in accounting practices. It was adopted in the wake of a series of scandals involving aggressive accounting on the part of a number of major accounting firms, notably Arthur Andersen. Among other provisions, it created the Public Accounting Oversight Board to regulate accounting firms that provide auditing services. It established and enhanced provisions for auditor independence and financial disclosures to limit potential conflicts of interest. It introduced a requirement that the chief executive officer must sign a corporation's tax return and enhanced punishments for white collar crime. Proponents argue that the Act has increased transparency in public accounting, while critics contend that it has driven business outside the United States.
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See Sarbanes-Oxley Act of 2002.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
References in periodicals archive ?
BANBURY'S hottest nightclub, the Sound Exchange, is nicknamed the Sex Exchange - and the bar staff know why.
But the Sound Exchange's resident DJ Steve Merison, 31, who works under the name DJ Viagra, says: "I don't think the girls in here need any lessons in sex."
Other retailers in the New York market said to carry DTV products are Freehold Stereo & Video, Freehold, N.J.; The Sound Exchange, Summerville, N.Y.; Sound By Singer, New York; and T.R.
But Estanislao argues that low fiscal deficits and low inflation alone are not enough without sound exchange rate policies.