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| Topic: |
Business
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| Number of pages / Number of words: |
8 / 1970 |
Essay's paper body
All securities legislation can be found at: www.sec.gov/about/laws.shtml.
Sections 302, 304, 306, 402, 403 and 406 are designed to improve the "Tone at the Top" of companies. The sections are primarily geared towards the CFOs, CEOs and other company officers. An example is under section 302; the CEO and CFO need to personally certify financial documents pertaining to annual and quarterly reports...
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An example is under section 302; the CEO and CFO need to personally certify financial documents pertaining to annual and quarterly reports. Section 304 forces management to return bonuses earned if the financial documents were inaccurate as a result of misconduct. Section 306 states company officers cannot trade during pension fund blackout periods...
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