67.2 KEY PRINCIPLES OF SOX
67.3 PRINCIPLES- AND RULES-BASED LEGISLATION
67.4 SOX COMPLIANCE
67.5 GENERAL COMPLIANCE REQUIREMENTS
(a) Asking Privately Held Companies to Achieve SOX Compliance
(b) Steps Privately Held Companies Can Take toward Voluntary SOX Compliance
67.6 BENEFITS OF COMPLIANCE
67.7 CONSEQUENCES OF NONCOMPLIANCE
(a) Who Else Is Affected?
67.8 VOLUNTARY VERSUS MANDATORY COMPLIANCE
67.9 CORPORATE PERCEPTIONS OF SOX
After reading this chapter, you will be able to:
With the background understanding of where SOX came from and the circumstances that led to its inception, it is time to delve into the Act itself. This chapter explains the concepts involved in the Act, including its key principles and the issues surrounding compliance.
Note: This chapter is from The Essentials of Sarbanes-Oxley by Sanjay Anand; Copyright © 2007 Sarbanes-Oxley Institute. Reprinted with permission by John Wiley & Sons, Inc. More information about ...