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- W3123128236 abstract "After a series of well-publicized corporate scandals, most notably Enron and WorldCom, President George W. Bush signed the American Competitiveness and Corporate Accountability Act of 2002, commonly known as the Sarbanes-Oxley Act (SOX), into law on July 30, 2002.1 It has been called “the most sweeping federal securities legislation since the original laws in 1933 and 1934.”2 Among SOX’s provisions are increased disclosure to the Securities and Exchange Commission (SEC), establishment of a new oversight board for public accounting firms, limitation of non-audit services that can be provided by a firm’s auditors, required disclosure of internal controls, a prohibition on loans to insiders, a mandate that the audit committee consist solely of independent members, and certification by executives of financial reports.3 With the exception of the provisions related to document retention,4 Congress applied SOX only to publicly traded American companies.5 Nonetheless, invocation of SOX quickly reverberated across the nonprofit landscape. One after another, nonprofit advisors and trade groups urged voluntary compliance with the principles of SOX.6 Three examples give a sense of the broad and enthusiastic response. Independent Sector and BoardSource, in their 2003 pamphlet The Sarbanes-Oxley Act and Implications for Nonprofit Organizations, called SOX “a wake-up call to the entire nonprofit community” and directed nonprofit leaders to “look" @default.
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- W3123128236 date "2007-01-01" @default.
- W3123128236 modified "2023-09-26" @default.
- W3123128236 title "What Critiques of Sarbanes-Oxley Can Teach About Regulation of Nonprofit Governance" @default.
- W3123128236 hasPublicationYear "2007" @default.
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