Sarbanes-Oxley brings opportunity.

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    • Abstract:
      The article presents information on the Sarbanes-Oxley Act. As anyone who reads the trade publications knows, there exists no shortage of reports and opinions on the challenges and costs of complying with the federal Sarbanes-Oxley Act, which, stated in the simplest terms, requires public companies to certify for the benefit of their stakeholders the accuracy of their statements as to their financial health. Attention has been increased by the convictions of the chief executive officer of WorldCom Inc. and the CEO and chief financial officer of Tyco International Ltd., the first group of executives found to violate the financial reporting mandates of Sarbanes-Oxley.