SEC adopts additional Sarbanes-Oxley rules

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17 Jan 2003

The US Securities and Exchange Commission has adopted additional rules to implement portions of the Sarbanes-Oxley Act.

The new rules, which apply to foreign as well as domestic issuers, address:
  • Conditions for use of non-GAAP financial information.
  • Form 8-K amendments.
  • Disclosure requirements regarding audit committee financial experts.
  • Disclosure of adoption of a code of ethics.
(PDF 69k).

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