SEC Adopts Rules on Provisions of Sarbanes-Oxley Act of 2002- Actions Cover Non-GAAP Financials, Filings of Earnings Releases, Trading During Blackout Periods, Audit Committee Financial Expert Requirements
- Topics:
- GAAP,
- Sarbanes Oxley Compliance
- Tags:
- Audit,
- Sarbanes-Oxley Act,
- Sarbanes-Oxley,
- Regulatory Compliance,
- Regulations,
- Policies And Procedures,
- non-GAAP,
- Human Resources,
- Hinshaw & Culbertson,
- Government,
- ...
- Source:
- Hinshaw & Culbertson
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Overview: On January 15, 2003, the SEC voted to adopt the rules and amendments concerning provisions of the Sarbanes-Oxley Act of 2002 (“Sarbanes-Oxley”). This article deals in displaying the conditions for use of non - GAAP financial information under section 401(b) of Sarbanes-Oxley act and amendments to form 8-K under section 409b, the rules restricting insider trading during pension fund blackout periods and the disclosure requirements to implement sections 406 and 407 of Sarbanes-Oxley.
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Format: HTML | Date: Jan 2003 | Pages: 1
