SarbanesOxley Act of 2002萨班斯奥克斯利法案2002.pptVIP

Sarbanes-Oxley Act of 2002 Contents Brief History Objectives of Sarbanes-Oxley Key Points Brief History Created by US Senator Paul Sarbanes (D-Maryland) and US Congressman Michael Oxley (R-Ohio) Signed into law July 30, 2002 Most dynamic securities legislation since the New Deal Objectives In response to the Arthur Anderson, Enron and WorldCom debacle, the Sarbanes-Oxley Act seeks to: Restore the public confidence in both public accounting and publicly traded securities Assure ethical business practices through heightened levels of executive awareness and accountability TITLE I – PUBLIC