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Home > Regulation Key Concepts

Regulation Key Concepts

Key Concepts

Key Concepts provide you with definitions of buzzwords appearing in the media to ensure that you are up to speed with the current finance conversation. Produced in snapshot, glossary form, Key Concepts direct you to additional material to increase your knowledge and satisfy your interest.

  • Sarbanes–Oxley
    The Sarbanes–Oxley Act of 2002 (SOX) sought to clean up corporate America following the spectacular financial scandals that engulfed Enron and WorldCom and which cost investors billions of dollars.Sarbanes–Oxley requires US companies to report annually on the operational effectiveness of their internal controls over financial reporting. The company’s auditors must also attest to and report on the board’s assertions. So the legislation has the...

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