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Example sentences for: sarbanes-

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identifying challenges to improving public confidence in U.S. corporate governance and accountability systems to assist regulators, the accounting profession, and boards of directors and management of public companies to effectively implement the Sarbanes-Oxley Act of 2002 and other related regulatory actions and
Caution was also urged that rotation of audit partners required by the Sarbanes-Oxley Act of 2002 does not have the unintended consequence of adversely affecting the quality of audits through loss of experience with a particular company's operations and financial reporting.
In response to the question of whether the Sarbanes-Oxley Act of 2002 should be revisited, participants believed that although ultimately some technical changes to the act may be necessary, the SEC and the PCAOB needed to move forward to implement the act.
Importantly, opinion level of reporting on internal controls over financial reporting will be required by the Sarbanes-Oxley accounting reform legislation that was passed in July 2002.
Congress has passed the Sarbanes-Oxley legislation which included establishment of the Public Company Accounting Oversight Board (PCAOB), tougher independence standards for auditors of public companies, and independent funding sources for the PCAOB and the FASB; the SEC has taken a number of regulatory and enforcement actions and made initial appointments to the PCAOB; various U.S.