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Sarbanes-Oxley News & Developments
Sarbanes-Oxley Final Rules They mark an end of chapter, but not last word on reform.
> > Attention was on independence and what services audit firms would now be federally barred for the first time, from providing to their audit clients. Length of Record retention was addressed and the definition of relevant documents was expanded.
Disclosures and management certifications were also a key are of focus and unfinished business includes Securities analyst conflicts of interest and improper influence on conduct of audits
Source: CCH Wall Street
Published:2003-02-20
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