SEC, Code of Ethics resource National Regulations Member contributionOCEG Reviewed
Federal regulations on Commodity and Securities Exchanges and Regulation S-K as amended by the regulations implementing the Sarbanes-Oxley Act of 2002, as posted by the U.S. Government Printing Office.
(b) For purposes of this Item 406, the term code of ethics means written standards that are reasonably designed to deter wrongdoing ...
Read more
COSO, The Committee of Sponsoring Organizations of the Treadway Commission resource Organizations & Associations Member contributionOCEG Reviewed
COSO is an independent private sector voluntary organization that focuses on internal controls, financial reporting, business ethics and corporate governance, and compliance with the applicable laws and regulations. The sponsoring organizations are the American Accounting Association, the American Institute of Certified Public Accountants, Financial Executives International, The Institute of Internal Auditors, and the Institute of Management Accountants.
Read more
SEC, Final Rule - Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 resource National Regulations Member contributionOCEG Reviewed
The SEC adopted rules and amendments (effective March 3, 2003) requiring companies, other than registered investment companies, to include two new types of disclosures in their annual reports filed pursuant to the Securities Exchange Act of 1934.
Read more
Sarbanes-Oxley Act of 2002, Public Law 107-204 resource National Laws Member contributionOCEG Reviewed
Contains provisions regarding executive compensation, including language on prohibitions of executive loans, repayment of certain compensation and blackout periods.Offcial Title: To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes.
Read more
Sarbanes-Oxley Act of 2002, Public Law 107-204 resource National Laws Member contributionOCEG Reviewed
Official Title: To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes.
Read more
