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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 ?
For example, Figure 1 (R1) below shows the transformation rule of ComplexType (source: XML schema) to a UML Class (target: XML schema) uses the function complexType2class ().
* Optional, the name of the .NET assembly containing the XML schema resource.
The data model also defines the XML schema that forms the structure of data exchange messages.
It's a value-priced XML development environment for home and student users, featuring toots for XML, XSL, XSLT, XML Schema and Document Type Definitions.
It is our task to create either a Document Type Definition (DTD) or an XML Schema to standardize the definition of our data.
Under NAVSEA's direction, NSWCDD introduced the latest AESOP (Version 1.1) using a single XML schema to replace text messages and eliminate the fat finger process required to exchange information between the two modules.
Any list of repositories resulting from a search or a browsable view can be exported using the XML schema of the "friends" description container.
* References to the XML specification and XML schema, or database structure.
It means that an XDP file delivered to an Adobe Reader will look like a conventional PDF to the user, even though it may have been generated directly from an XML schema by a remote application or web service.
The GJXDM initiative involves three major components: an object-oriented data model, a data dictionary, and XML schema specification.