xbis 219 wk 7 dq 2
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What are the basic provisions of the sarbanes-oxley act and the usa patriot act? The sarbanes-oxley act, also known as public company accounting reform and investor protection act of 2002, was a reaction from us representatives after a few major corporate scandals including enron, world com, and a few other major corporations. The act has 11 sections that range from additional board responsibilities to criminal penalties. It requires that the security and exchange commission implement rulings for companies to comply with the new law. The public company accounting oversight board was charged with overseeing, regulating, inspecting and disciplining accounting firms. The usa patriot act of 2001 "uniting and strengthening america by providing appropriate tools required to intercept and...