Abstract
This section does not seek to replicate the text of the Act, which is widely available from a number of sources.1 Nor does it intend to be a complete commentary on the history and development of the legislative process. It does, however, intend to emphasize those parts of the Act that are most relevant to the compliance effort. It also summarizes sections and indicates their “compliance scope.” This references the individuals, functions, and types of organizations affected by the sections.
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© 2007 Terence Sheppey and Ross McGill
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Sheppey, T., McGill, R. (2007). An Overview of the Act. In: Sarbanes-Oxley. Finance and Capital Markets Series. Palgrave Macmillan, London. https://doi.org/10.1057/9780230598027_4
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DOI: https://doi.org/10.1057/9780230598027_4
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-28256-2
Online ISBN: 978-0-230-59802-7
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