Sarbanes-Oxley Issues for Foreign Private Issuers Considering Listing in or Accessing Public Capital Markets in the United States

Topics:
Commercial Litigation
Tags:
Capital Market,
Thelen Reid & Priest,
Sarbanes-Oxley Act,
Sarbanes-Oxley,
Regulatory Compliance,
Regulations,
Policies And Procedures,
Investment,
Human Resources,
Government,
...
Source:
Thelen Reid & Priest

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Overview: On July 30, 2002, the President signed into law the Sarbanes-Oxley Act of 2002, probably the most sweeping piece of reform legislation covering governance of and disclosures by public corporations in the United States since the 1930's. The purpose of this paper is to discuss some of the more significant aspects of Sarbanes-Oxley from the perspective of a foreign company that is considering listing in or accessing the public capital markets in the United States. Some of these aspects include: Accountant registration with the public company accounting oversight board, auditor independence provisions, auditor reports to audit committees and many more. To know more, refer to the article.

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Format: PDF | Date: Mar 2003 | Pages: 1


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