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Regulacje i polityka gospodarcza · 10/24/2002

Improper Influence on Conduct of Audits

As directed by Section 303(a) of the Sarbanes-Oxley Act of 2002, we are proposing rules to prohibit officers and directors of an issuer, and persons acting under the direction of an officer or director, from taking any action to fraudulently influence, coerce, manipulate or mislead the auditor of the issuer's financial statements for the purpose of rendering the financial statements materially misleading.

Original source language: Federal Register — All DocumentsOpen original release →