SARBANES-OXLEY
ACT
2002
 
A Guide To Sarbanes-Oxley Section 401
MENU
Home


Introduction
Compliance
Section 302
Section 404
Section 409
Section 802
Miscellaneous
Humor


Contact Us







Sarbanes-Oxley Act Section 401


This section is of course listed under Title IV of the act (Enhanced Financial Disclosures), and pertains to 'Disclosures in Periodic Reports'.


Summary of Section 401

Financial statements are published by issuers are required to be accurate and presented in a manner that does not contain incorrect statements or admit to state material information. These financial statements shall also include all material off-balance sheet liabilities, obligations or transactions. The Commission was required to study and report on the extent of off-balance transactions resulting transparent reporting. The Commission is also required to determine whether generally accepted accounting principals or other regulations result in open and meaningful reporting by issuers.



The Next Step?

For further information on the SOA, choose one of the options in the panel, or visit our page on compliance tools and resources





Return to Front Page











All rights reserved. Copyright 2003.