Improper Influence On Conduct Of Audit

Topics:
Audits,
Investor Relations
Tags:
Audit,
Sarbanes-Oxley,
Regulations,
Government,
Financial Statements,
Financial Statement,
Financial Planning,
Financial Accounting,
Financial,
Finance,
...
Source:
U.S. Securities and Exchange Commission

FREE Registration is required

Overview: As directed by section 303 of the Sarbanes-Oxley, Act of 2002, we are adopting rules to prohibit officers and directors of an issuer, and persons acting under the direction of an officer or director, from taking any action to coerce, manipulate, mislead, or fraudulently influence the auditor of the issuer's financial statements if that person knew or should have known that such action, if successful, could result in rendering the financial statements materially misleading.

(Is this item miscategorized? Does it need more tags? Let us know.)

Format: HTML | Date: Jun 2003 | Pages: 1

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