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It will go through some of the high points of the act, some of the pros and cons of the legislation, and some of the ethical considerations.
The Sarbanes-Oxley Act
The Sarbanes-Oxley Act went into effect on November 15, 2002. It is designed to deter financial malpractice and accounting scandal. Often, it is referred to as SOX, SarbOx, or SOA. Two congressmen, Democratic Senator Paul Sarbanes from Maryland and Republican Representative Michael Oxley from Ohio, are the men who pushed the Act through and are credited by name. The Act generally covers governance issues, especially those dealing with trade...
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