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| Topic: |
Business
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| Number of pages / Number of words: |
5 / 1386 |
Essay's paper body
The Board oversees the audit of public companies that are subject to securities laws. Various sections of SOX requirements include the SEC determining whether the PCOAB is properly organized and has the capacity to carry out its responsibilities under the Act.
B.) Cons of SOX -- one negative aspect of incorporating SOX into a business is that the act requires executives and board members to spend time on formulaic compliance efforts instead of leading their company...
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In addition, ?§small public companies incur a higher percentage cost than large companies which could be an unfair financial burden, and business groups complain that it is costing them a lot of money and effort to turn up deficiencies that in most cases are inconsequential.?? (Solomon, 2005). SOX has also been considered costly due to the updating of information systems in order to comply with reporting requirements...
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General points of the essay
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