Code Of Ethics—Thanks To SOX, You Need A COE For Your CEO And CFO

Topics:
Sarbanes Oxley Compliance
Tags:
American Management Association,
Sarbanes-Oxley Act,
Sarbanes-Oxley,
Regulatory Compliance,
Regulations,
Policies And Procedures,
Management,
Leadership,
Human Resources,
Government,
...
Source:
American Management Association

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Overview: From the executive summary: ‘In the light of the Sarbanes-Oxley Act of 2002, companies must develop and publish a separate code just for senior financial officers, or publicly report why they have not. Congress is betting that most corporate directors and senior executives would rather not have to explain to shareholders or the Securities and Exchange Commission (SEC) why they chose not to adopt an ethics code. Thus, a board’s time will be well spent in developing a code that both complies with SEC rules and also serves as a meaningful document in helping to govern the company and shape the conduct of officers.’ The paper examines this issue.

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Format: PDF | Size: 52KB | Date: Jun 2003 | Pages: 4

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