This paper was developed as a resource guide for participants at the June 2003 Regional Meetings of the National Association of State Boards of Accountancy. The short summaries give brief overviews of the topics to be considered and are coupled with discussion questions and references to source documents.
Following the Enron and WorldCom disasters, the U.S. Congress passed Public Law 107- 204 (the “Public Company Accounting Reform and Investor Protection Act of 2002,” which is known as the “Sarbanes-Oxley Act of 2002”). The Act can be found on the Library of Congress’ Web site http://thomas.loc.gov/.
See Full Document:SOX Assessing the Impact 2003
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