Get the free Sarbanes-Oxley For Dummies Cheat Sheet - dummies

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The Sarbanes-Oxley Act (SOX) is a U.S. federal law passed in 2002 aimed at protecting investors by improving the accuracy and reliability of corporate disclosures. The 'for dummies' cheat provides a simplified overview of this complex legislation.

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Publicly traded companies, their management, and their accounting firms are required to comply with the Sarbanes-Oxley Act and file necessary reports as stipulated by the law.

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Filling out the Sarbanes-Oxley documentation typically involves collecting financial data, ensuring accurate accounting practices, and filing Form 10-K or 10-Q with the SEC, along with the required internal control reports.

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Key information includes financial statements, management assessments of internal controls, auditor reports, and disclosures of any material changes in financial condition.