Certification of financial reports: applying the new requirements

Resource type: Article

Status: Published on 18-Nov-2002

Jurisdiction: International

Following the recent spate of corporate accounting scandals in the US, legislators have pushed through the Sarbanes-Oxley Act in an attempt to restore the confidence of the markets and regulators in public companies. This feature overviews the Act's certification requirements and examines the practical application of these requirements to SEC-reporting companies in the US, the UK, France and Germany.
Kirsten Birkett and Anna-Maria Leonard, Global Counsel

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  • Resource ID: 1-102-2374
  • Published: 18-Nov-2002
  • Products:  PLC Cross-border, PLC Cross-border Quarterly, PLC Lawdepartment Global, PLC UK Finance
    • Series: Features
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