Sarbanes-Oxley (SOX) And Fraud Sections




Sarbanes-Oxley (SOX) And Fraud Sections

Sections 806, 902 and 906 of the Sarbanes-Oxley act all have critical implications to companies working to comply with the Act.  In fact, many people would contest that the topics addressed in these sections go to the heart of why the legislation was established – because of the instances of corporate misdeeds.

According to the Wall Street Journal, the Securities and Exchange Commission's (SEC’s) whistleblower program has generated tips from more than 6,500 people from at least 68 countries, resulted in more than $150 million in restitution and fines and more than $15 million in bounty payments to the whistleblowers.

Each of these acts address specific criteria to protect whistleblowers and help bring confidence and assurance to investors through requirements of certifications, specification of penalties for non-compliance and protection for whistleblowers.

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This course covers sections 806, 902 and 906 of the Sarbanes-Oxley act, as all have critical implications to companies.

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What you will learn
  • Understand the legal requirements around Section 806 - protection for employees of publicly traded companies who provide evidence of fraud.
  • Examine how Dodd-Frank Act legislation impacts Section 806.
  • Understand the legal requirements around Section 902 - attempts/conspiracies to commit criminal fraud.

Rating: 4.71429

Level: Expert Level

Duration: 1 hour

Instructor: Illumeo Learning


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