| Publisher | KPMG International | ||
|---|---|---|---|
| Format | 70.0KB PDF, requires Acrobat Rdr 5 | Date added | 02 Nov 2004 |
| Topics | Law and Government, Sarbanes-Oxley, Finance | ||
| Downloads | 79 | ||
Nearly two years have passed since the Sarbanes-Oxley Act was signed into law in response to a wave of highly publicized corporate accounting scandals. While applicable only to publicly traded companies, the impact of its provisions is now cascading to private organizations, including not-for-profits. Sarbanes-Oxley is just one aspect of an emerging consensus that greater attention is required on the broader issues of governance and accountability. While a governing board's financial oversight role has received the most critical attention, some discussion of its overall responsibilities is warranted.
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