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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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SOX

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 ?
Laura Unsworth, from Dr Beckmann, said: "The majority of people in the UK have fallen victim to lost socks while doing their laundry.
Available in pink, blue and white, Sock Ons are available at Mothercare, Jo Jo Maman Bb and Littledodo.co.uk.
According to Scott McDonald, Sales Support Manager for Phiten USA, there have been more scientific studies conducted in the last 10 years or so on the importance of socks regarding not only athletic competition but for health and wellness in general.
For many centuries, it was a custom to save one's money in a sock.
"It was a bit of a panic but we drove around until we found a sports shop with enough socks for the entire team."
Her mother dug through the rag drawer and pulled out an old sock. It was grayish-green and had a big hole in the middle of the heel.
The socks are available in a variety of colors and styles, including athletic socks, knee-highs, dress socks and toe covers.
He said, 'I managed to locate a toe of each of the socks and grab it with forceps and pull each one out.
It's tempting to neglect the importance of good socks when so much of a runner's attention--not to mention budget--remains on a proper shoe purchase.
Eyeshades, ear-plugs, socks, toothbrush, toothpaste, Tic Tacs, pen, mirror, clothes brush, napkin, shampoo, conditioner, body balm, and body wash by Space.nk.
The discussion then moved from "How many socks need to be drawn?" to "What are the chances that Mrs.
Practise using the fabric paints on a piece of newspaper so you are comfortable using even pressure when drawing on your socks. Then, decorate your socks with any pattern you wish.