The Sarbanes-Oxley Certification Requirement: Analyzing the Comments - The SEC received a large number of comments on the Sarbanes-Oxley Act's requirement that CEOs and CFOs certify regarding financial information in their companies' annual reports. An analysis of those comments indicates concerns about its consequences, as well as a need for clarification and guidance.
| Year of publication: |
2005
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|---|---|
| Authors: | Sheikh, Aamer ; Wallace, Wanda A. |
| Published in: |
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - 2005, SPECI, p. 36-43
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