Paul Sarbanes and Mike Oxley: Sarbanes-Oxley Act

A Student's Guide to Essential Primary Sources
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Abstract

Title I: Public Company Accounting Oversight Board - Establishes the Public Company Accounting Oversight Board (Board) to: (1) oversee the audit of public companies that are subject to the securities laws; (2) establish audit report standards and rules; and (3) inspect, investigate, and enforce compliance on the part of registered public accounting firms, their associated persons, and certified public accountants…

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