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김택주 한국상사판례학회 2004 상사판례연구 Vol.16 No.-
The Sarbanes-Oxley Act of 2002 was enacted as the result of the impact on the securities market of the demise of Enron corp. President Bush signed into law, declaring, "No more easy money for corporate criminals : just hard time." The important provisions of the Act do the following. Create a self-regulatory body, the "Public Company Accounting Oversight Board" to regulate the accounting profession, establish auditing standards, and impose appropriate discipline in broker-dealer. Mandate that a public company's audit committee be composed exclusively of independent directors. Instruct the SEC to promulgate rules of practice that require attorneys appearing before it to report "evidence" of securities law violations, fiduciary breaches or similar misconduct to a "reporting" company's chief legal counsel or CEO. Require the CEO and CFO of "reporting companies" to provide on a continuing basis a prescribed certification of their company's financial statements. Require "reporting" companies to make more current, real time disclosure of material changes in their financial condition and to report all material off-balance sheet transactions, arrangements, obligations and other relationships that might have a material effect on the current or future financial health of the company. To obligate corporate directors, principal stockholders and officers to disclose transactions in their company's securities within two business days. Instruct the SEC to promulgate rules governing the independence and objectivity of securities analysts and protecting analysts from retaliation by their firms because of negative research. Prohibit an accounting firm that audits a reporting company from providing nine categories of nin-audit services to the same company. Protect "whistleblowers" through new criminal penalties and a private right of action for compensatory damages. In our country, there were much reform with company's accounting. Some of them were enacted by the influence of the Sarbanes-Oxley Act. But important is that proponents of the securities market should change their mind. Without that, even thought we regulate company's account with stricter restrict, they would try to find a foul means.