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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.


See Sarbanes-Oxley Act of 2002.

References in periodicals archive ?
King Tut's tomb contained 1,111 gilded socks, most of them unmatched.
Random Socks was quietly launched last year to test the market.
Another suggestion that has been confirmed as useful by my patients is to turn your socks inside-out so the smooth seam and smoother outside surface is in contact with your toes.
They were collected by the Starlight Children's Foundation understated socks are hardly out of this world, never"Wild Thing" boasts her socks off.
The socks combine VisaEndurance's durable anti-microbial finish to help control the growth of odor-causing bacteria with Scent-Lok's odor-adsorbing technology to capture those few odors that do form.
Trust us - he may not want to face another pair of tube socks (who would) but we guarantee he'll be happy to get a box of zoraab.
School Apparel's mission is value," said Vince Knoss, director of marketing, "and our A+ brand of socks featuring Innova yarn technology is a validation of that philosophy.
Put your best dressed foot forward by consulting their Sock Connoisseur blog, offering features like the Sock torialist, Socks & the Entrepreneur, On the Tubesock, and Guides/Trends to keep you stylishly inspired, down to the last detail.
The pajamas and socks cost $35 plus two UPCs from Berry Burst Cheerios cereal boxes, a great deal considering the suggested retail price for the pajama and sock set is $83.
Clean socks are as important as food and ammunition to an infantryman," said Jim Hogan, who with his wife Carla started the Socks for Heroes program in 2011 to help provide a much-needed item to Marines stationed in Afghanistan.
Socks are a natural extension of our cold-weather footwear collection and we are very pleased to associate ourselves with Crescent, a company that is recognized as a premier manufacturer of socks with an excellent reputation for quality and value," said Ed Howell, Sorel's President.
But this year, perhaps there's no better complement to those new holiday socks than the Sock Cop, a handy clip that prevents them from getting lost during the laundry cycle.