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Why was Sarbanes-Oxley act enacted?
In response to the Enron and WorldCom scandals
What does SOX make it a crime to do with documents?
Destroy them to impede, obstruct, or influence government investigations
What must CEOs and CFO do under SOX regarding compensation?
Reimburse companies for bonuses or incentive to pay based on false financial reports even if they didn’t cause a false information
What new felony did SOX create
Defrauding shareholders of a publicly traded company
What prosecution does SOX offer employees
Whistleblower protection
What complaint do critics have about SOX
Compliance is far more expensive than anticipated, leading some to for its repeal