Nonprofit leaders should bring some birthday cake to their next board meeting and use it as a way to celebrate and reflect on the changes in governance that the Sarbanes-Oxley Act brought about when ...

The Sarbanes-Oxley Act of 2002, also referred to as SOX or as Sarbox, is a federal statute that requires specific corporate recordkeeping measures as well as financial reporting. It was passed in the ...

More than four years have passed since high-profile corporate fraud ushered in the Sarbanes-Oxley era, Congress’ most important effort in the last 70 years to improve corporate accountability. Time ...

SOX, passed in 2002, mandates executives verify accurate financial reporting. SOX's "clawback" provision allows SEC to reclaim exec bonuses if misreporting occurs. Whistleblower protections are ...

THE ACCOUNTING PROFESSIONALS interviewed for this article were positive about some Sarbanes-Oxley requirements, saying management’s reporting on and the external auditor’s attestation to the internal ...

On February 8, 2024, the United States Supreme Court released a unanimous opinion confirming that a whistleblower does not need to show their employer’s actions were made with “retaliatory intent” to ...

As organizations work toward compliance with the immediate deadlines of the Sarbanes-Oxley Act of 2002 and prepare to meet other requirements within the act, they are discovering the dollar cost of ...

When Congress passed the Sarbanes-Oxley Act in July 2002, the mandates to put more stringent controls on corporate accounting practices were primarily aimed at public companies. But executives, ...

Justice Thomas Delivers a Straight-Talking Victory Over the Climate Lobby’s Litigation Machine This Day in Liberal Judicial Activism—April 20 Audio By Carbonatix Tomorrow the Supreme Court will hear ...

In the early 2000s, a series of corporate accounting scandals rocked the financial markets—Enron, WorldCom, Tyco, Adelphia, and others. It was an open secret that some corporations were engaging in ...

Recently, the House Financial Services Committee approved a proposal to dissolve the Public Company Accounting Oversight Board, which supervises audits of publicly listed companies, and transfer its ...

Wonder Land: Most believe the rule of law is better than the law of the jungle. With the endless lawsuits, court motions and judgments against Donald Trump, that could change. Images: Reuters ...