Quelle est la loi Sarbanes-Oxley ?
La loi Sarbanes-Oxley de 2002 est une loi fédérale adoptée en réponse aux récentes majeures entreprises et comptables scandales, y compris ceux à Enron, WorldCom (maintenant MCI) et Tyco International d'United States. Ces scandales ont entraîné une baisse de la confiance du public dans la comptabilité et les pratiques de signalement. Nommé d'après les commanditaires sénateur Paul Sarbanes (D -MD) et représentant Michael G. Oxley (R-Oh.), la loi a été approuvée par l'Assemblée par un vote de 423-3 et par le Sénat 99-0. La législation est vaste et établit des normes nouvelles ou améliorées pour toutes les cartes d'entreprise publique U.S., gestion et sociétés de comptabilité publiques. La première et la plus importante partie de la loi établit une nouvelle agence parapublics, le Public Company Accounting Oversight Board, qui est chargé de superviser et de discipliner les cabinets comptables dans leurs rôles que les commissaires aux comptes des entreprises publiques. Voici quelques-unes des principales dispositions de la loi Sarbanes-Oxley :
--Certification of financial reports by chief executive officers and chief financial officers
--Auditor independence, including outright bans on certain types of work for audit clients and pre-certification by the company's Audit Committee of all other non-audit work
--A requirement that companies listed on stock exchanges have fully independent audit committees that oversee the relationship between the company and its auditor
--Significantly longer maximum jail sentences and larger fines for corporate executives who knowingly and willfully misstate financial statements, although maximum sentences are largely irrelevant because judges generally follow the Federal Sentencing Guidelines in setting actual sentences
--Employee protections allowing those corporate fraud whistleblowers who file complaints with OSHA within 90 days, to win reinstatement, back pay and benefits, compensatory damages, abatement orders, and reasonable attorney fees and costs.
--Certification of financial reports by chief executive officers and chief financial officers
--Auditor independence, including outright bans on certain types of work for audit clients and pre-certification by the company's Audit Committee of all other non-audit work
--A requirement that companies listed on stock exchanges have fully independent audit committees that oversee the relationship between the company and its auditor
--Significantly longer maximum jail sentences and larger fines for corporate executives who knowingly and willfully misstate financial statements, although maximum sentences are largely irrelevant because judges generally follow the Federal Sentencing Guidelines in setting actual sentences
--Employee protections allowing those corporate fraud whistleblowers who file complaints with OSHA within 90 days, to win reinstatement, back pay and benefits, compensatory damages, abatement orders, and reasonable attorney fees and costs.
Comments