. . "De Sarbanes-Oxley Act is een Amerikaanse wet op het terrein van het bestuur van ondernemingen (corporate governance)."@nl . . . . "2002-07-24"^^ . . . "2002.0"^^ . "Senate"@en . "\u4E0A\u5834\u4F01\u696D\u4F1A\u8A08\u6539\u9769\u304A\u3088\u3073\u6295\u8CC7\u5BB6\u4FDD\u8B77\u6CD5\uFF08\u82F1\u8A9E: Public Company Accounting Reform and Investor Protection Act of 2002\uFF1A\u30B5\u30FC\u30D9\u30F3\u30B9\u30FB\u30AA\u30AF\u30B9\u30EA\u30FC\u6CD5\u3001\u4F01\u696D\u6539\u9769\u6CD5\u3001SOX\u6CD5\uFF09\u306F\u30012002\u5E747\u6708\u306B\u7B2C26\u4EE3\u30A2\u30E1\u30EA\u30AB\u8A3C\u5238\u53D6\u5F15\u59D4\u54E1\u4F1A (SEC) \u59D4\u54E1\u9577\u3067\u3042\u308B\u30CF\u30FC\u30F4\u30A7\u30A4\u30FB\u30D4\u30C3\u30C8\u306E\u3082\u3068\u3067\u6210\u7ACB\u3057\u305F\u30A2\u30E1\u30EA\u30AB\u5408\u8846\u56FD\u306E\u9023\u90A6\u6CD5\u3002 \u30A8\u30F3\u30ED\u30F3\u4E8B\u4EF6\u3084\u30EF\u30FC\u30EB\u30C9\u30B3\u30E0\u4E8B\u4EF6\u3067\u554F\u984C\u306B\u306A\u3063\u305F\u7C89\u98FE\u6C7A\u7B97\u306B\u5BFE\u51E6\u3057\u3001\u4F01\u696D\u4F1A\u8A08\u30FB\u8CA1\u52D9\u8AF8\u8868\u306E\u4FE1\u983C\u6027\u3092\u5411\u4E0A\u3055\u305B\u308B\u305F\u3081\u306B\u5236\u5B9A\u3055\u308C\u305F\u3002 \u6CD5\u6848\u3092\u63D0\u51FA\u3057\u305F\u4E0A\u9662\u8B70\u54E1\u30DD\u30FC\u30EB\u30FB\u30B5\u30FC\u30D9\u30F3\u30B9\uFF08Paul Sarbanes\uFF09\u3068\u4E0B\u9662\u8B70\u54E1\u30DE\u30A4\u30B1\u30EB\u30FBG\u30FB\u30AA\u30AF\u30B9\u30EA\u30FC\uFF08Michael G. Oxley\uFF09\u306E\u540D\u524D\u304B\u3089\u3001\u30B5\u30FC\u30D9\u30F3\u30B9\u30FB\u30AA\u30AF\u30B9\u30EA\u30FC\u6CD5\uFF08\u7565\u79F0SOX\u6CD5\uFF09\u3068\u547C\u3070\u308C\u308B\u3002\u65E5\u672C\u3067\u306F\u300E\u4F01\u696D\u6539\u9769\u6CD5\u300F\u3068\u3082\u610F\u8A33\u3055\u308C\u3066\u3044\u308B\u3002"@ja . . . . . . . . . "30 \u0438\u044E\u043B\u044F 2002 \u0433\u043E\u0434\u0430 \u043F\u0440\u0435\u0437\u0438\u0434\u0435\u043D\u0442 \u0421\u0428\u0410 \u0411\u0443\u0448 \u043F\u043E\u0434\u043F\u0438\u0441\u0430\u043B \u0417\u0430\u043A\u043E\u043D \u0421\u0430\u0440\u0431\u0435\u0439\u043D\u0437\u0430 \u2014 \u041E\u043A\u0441\u043B\u0438 (\u0430\u043D\u0433\u043B. Sarbanes-Oxley Act, SOX), \u043A\u043E\u0442\u043E\u0440\u044B\u0439 \u043F\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043B\u044F\u0435\u0442 \u0441\u043E\u0431\u043E\u0439 \u043E\u0434\u043D\u043E \u0438\u0437 \u0441\u0430\u043C\u044B\u0445 \u0437\u043D\u0430\u0447\u0438\u0442\u0435\u043B\u044C\u043D\u044B\u0445 \u0441\u043E\u0431\u044B\u0442\u0438\u0439 \u043F\u043E \u0438\u0437\u043C\u0435\u043D\u0435\u043D\u0438\u044E \u0444\u0435\u0434\u0435\u0440\u0430\u043B\u044C\u043D\u043E\u0433\u043E \u0437\u0430\u043A\u043E\u043D\u043E\u0434\u0430\u0442\u0435\u043B\u044C\u0441\u0442\u0432\u0430 \u0421\u0428\u0410 \u043F\u043E \u0446\u0435\u043D\u043D\u044B\u043C \u0431\u0443\u043C\u0430\u0433\u0430\u043C \u0437\u0430 \u043F\u043E\u0441\u043B\u0435\u0434\u043D\u0438\u0435 60 \u043B\u0435\u0442. \u0417\u0430\u043A\u043E\u043D \u0437\u043D\u0430\u0447\u0438\u0442\u0435\u043B\u044C\u043D\u043E \u0443\u0436\u0435\u0441\u0442\u043E\u0447\u0430\u0435\u0442 \u0442\u0440\u0435\u0431\u043E\u0432\u0430\u043D\u0438\u044F \u043A \u0444\u0438\u043D\u0430\u043D\u0441\u043E\u0432\u043E\u0439 \u043E\u0442\u0447\u0451\u0442\u043D\u043E\u0441\u0442\u0438 \u0438 \u043A \u043F\u0440\u043E\u0446\u0435\u0441\u0441\u0443 \u0435\u0451 \u043F\u043E\u0434\u0433\u043E\u0442\u043E\u0432\u043A\u0438 \u2014 \u0440\u0435\u0437\u0443\u043B\u044C\u0442\u0430\u0442 \u043C\u043D\u043E\u0433\u043E\u0447\u0438\u0441\u043B\u0435\u043D\u043D\u044B\u0445 \u043A\u043E\u0440\u043F\u043E\u0440\u0430\u0442\u0438\u0432\u043D\u044B\u0445 \u0441\u043A\u0430\u043D\u0434\u0430\u043B\u043E\u0432, \u0441\u0432\u044F\u0437\u0430\u043D\u043D\u044B\u0445 \u0441 \u043D\u0435\u0434\u043E\u0431\u0440\u043E\u0441\u043E\u0432\u0435\u0441\u0442\u043D\u044B\u043C\u0438 \u043C\u0435\u043D\u0435\u0434\u0436\u0435\u0440\u0430\u043C\u0438 \u043A\u0440\u0443\u043F\u043D\u044B\u0445 \u043A\u043E\u0440\u043F\u043E\u0440\u0430\u0446\u0438\u0439."@ru . . "\u300A\u85A9\u73ED\u65AF\u00B7\u5965\u514B\u65AF\u5229\u6CD5\u6848\u300B\uFF08\u82F1\u8A9E\uFF1ASarbanes-Oxley Act\uFF09\uFF0C\u662F\u7F8E\u56FD\u56FD\u4F1A\u6839\u636E\u5B89\u7136\u6709\u9650\u516C\u53F8\u53CA\u4E16\u754C\u901A\u8BAF\u516C\u53F8\u7B49\u8D22\u52A1\u6B3A\u8BC8\u4E8B\u4EF6\u7834\u4EA7\u66B4\u9732\u51FA\u4F86\u7684\u516C\u53F8\u548C\u8B49\u5238\u76E3\u7BA1\u554F\u984C\u6240\u7ACB\u7684\u76E3\u7BA1\u6CD5\u898F\uFF0C\u7B80\u79F0\u300ASOX\u6CD5\u6848\u300B\u300A\u7D22\u514B\u601D\u6CD5\u6848\u300B\u300A\u585E\u73ED\u65AF\u6CD5\u6848\u300B\u6216\u300A\u6C99\u8CD3\u6CD5\u6848\u300B\u3002 \u6CD5\u6848\u5168\u7A31\u300A2002\u5E74\u4E0A\u5E02\u516C\u53F8\u6703\u8A08\u6539\u9769\u548C\u6295\u8CC7\u8005\u4FDD\u8B77\u6CD5\u6848\u300B\uFF08Public Company Accounting Reform and Investor Protection Act of 2002\uFF09\uFF0C\u7531\u53C2\u8BAE\u9662\u4E3B\u5E2D\uFF08Paul Sarbanes\uFF09\u548C\u4F17\u8BAE\u9662\u4E3B\u5E2D\u8FC8\u514B\u00B7\u5965\u514B\u65AF\u5229\u8054\u5408\u63D0\u51FA\uFF0C\u53C8\u88AB\u7A31\u4F5C\u300A2002\u5E74\u85A9\u73ED\u65AF\u30FB\u5965\u514B\u65AF\u5229\u6CD5\u6848\u300B\u3002\u8A72\u6CD5\u6848\u5C0D\u7F8E\u570B\u300A1933\u5E74\u8B49\u5238\u6CD5\u300B\u300A\u300B\u505A\u51FA\u5927\u5E45\u4FEE\u8A02\uFF0C\u5728\u516C\u53F8\u6CBB\u7406\u3001\u6703\u8A08\u8077\u696D\u76E3\u7BA1\u3001\u8B49\u5238\u5E02\u5834\u76E3\u7BA1\u7B49\u65B9\u9762\u4F5C\u51FA\u4E86\u8A31\u591A\u65B0\u7684\u898F\u5B9A\u3002"@zh . . . . . . . . . . . . . "Sarbanes-Oxley (Sarbanes-Oxley Act of 2002, Public Company Accounting Reform and Investor Protection Act of 2002) atau kadang disingkat SOx atau Sarbox adalah hukum federal Amerika Serikat yang ditetapkan pada 30 Juli 2002 sebagai tanggapan terhadap sejumlah skandal akuntansi perusahaan besar yang termasuk di antaranya melibatkan Enron, , , dan WorldCom. Skandal-skandal yang menyebabkan kerugian bilyunan dolar bagi investor karena runtuhnya harga saham perusahaan-perusahaan yang terpengaruh ini mengguncang kepercayaan masyarakat terhadap pasar saham nasional. Akta yang diberi nama berdasarkan dua sponsornya, Senator Paul Sarbanes (D-MD) and Representatif (R-OH), ini disetujui oleh Dewan dengan suara 423-3 dan oleh Senat dengan suara 99-0 serta disahkan menjadi hukum oleh Presiden George W. Bush. Perundang-undangan ini menetapkan suatu standar baru dan lebih baik bagi semua dewan dan manajemen perusahaan publik serta kantor akuntan publik walaupun tidak berlaku bagi perusahaan tertutup. Akta ini terdiri dari 11 judul atau bagian yang menetapkan hal-hal mulai dari tanggung jawab tambahan Dewan Perusahaan hingga hukuman pidana. Sarbox juga menuntut Securities and Exchange Commission (SEC) untuk menerapkan aturan persyaratan baru untuk menaati hukum ini. Perdebatan mengenai untung rugi penerapan Sarbox masih terus terjadi. Para pendukungnya merasa bahwa aturan ini diperlukan dan memegang peranan penting untuk mengembalikan kepercayaan publik terhadap pasar modal nasional dengan antara lain memperkuat pengawasan akuntansi perusahaan. Sementara para penentangnya berkilah bahwa Sarbox tidak diperlukan dan campur tangan pemerintah dalam manajemen perusahaan menempatkan perusahaan-perusahaan AS pada kerugian kompetitif terhadap perusahaan asing. Sarbox menetapkan suatu lembaga semi pemerintah, (PCAOB), yang bertugas mengawasi, mengatur, memeriksa, dan mendisiplinkan kantor-kantor akuntan dalam peranan mereka sebagai auditor perusahaan publik. Sarbox juga mengatur masalah-masalah seperti kebebasan auditor, tata kelola perusahaan, penilaian pengendalian internal, serta pengungkapan laporan keuangan yang lebih dikembangkan."@in . "\uC0AC\uBCA0\uC778\uC2A4-\uC625\uC2AC\uB9AC \uBC95(Sarbanes-Oxley Act, SOx, Pub.L. 107-204, 116 Stat. 745, 2002\uB144 7\uC6D4 30\uC77C \uBC1C\uD6A8)\uC740 \"\uC0C1\uC7A5\uD68C\uC0AC \uD68C\uACC4 \uAC1C\uC120\uACFC \uD22C\uC790\uC790 \uBCF4\uD638\uBC95\"(\uC0C1\uC6D0) \uB610\uB294 \"\uBC95\uC778\uACFC \uD68C\uACC4 \uAC10\uC0AC \uCC45\uC784 \uBC95\"(\uD558\uC6D0) \uB610\uB294 Sarbox or SOX\uB85C\uB3C4 \uBD88\uB9AC\uB294 \uBBF8\uAD6D\uC758 \uD68C\uACC4 \uAC1C\uD601\uC5D0 \uAD00\uD55C \uC5F0\uBC29\uBC95\uB960\uB85C\uC11C, \uC6D4\uB4DC\uCEF4\uACFC \uC5D4\uB860\uAC19\uC740 \uAC70\uB300 \uAE30\uC5C5\uB4E4\uC758 \uC787\uB2EC\uC740 \uD68C\uACC4\uBD80\uC815\uC73C\uB85C \uC778\uD574 \uB9C9\uB300\uD55C \uD53C\uD574\uAC00 \uBC1C\uC0DD\uD558\uC790 \uD68C\uACC4\uC81C\uB3C4 \uAC1C\uD601\uC758 \uD544\uC694\uC131\uC774 \uC81C\uAE30\uB418\uC5C8\uACE0, 2002\uB144 7\uC6D4 30\uC77C \uBC95\uC548\uC758 \uBC1C\uC758\uC790\uC778 \uC0C1\uC6D0\uC758\uC6D0 (\uBBFC\uC8FC\uB2F9, \uBA54\uB9B4\uB79C\uB4DC)\uC640 \uD558\uC6D0\uC758\uC6D0 (\uACF5\uD654\uB2F9, \uC624\uD558\uC774\uC624)\uC758 \uC774\uB984\uC744 \uB530\uC11C \uC81C\uC815\uB418\uC5C8\uB2E4. \uC774 \uBC95\uC740 \uC5D4\uB860, \uD0C0\uC774\uCF54 \uC778\uD130\uB0B4\uC154\uB110, , , \uC6D4\uB4DC\uCEF4\uACFC \uAC19\uC740 \uAC70\uB300 \uAE30\uC5C5\uB4E4\uC758 \uC787\uB2EC\uC740 \uD68C\uACC4\uBD80\uC815 \uC0AC\uAC74\uB4E4\uC5D0 \uB300\uD55C \uBC18\uC751\uC73C\uB85C \uBC1C\uD6A8\uB418\uC5C8\uB2E4. \uC774 \uC0AC\uAC74\uB4E4\uB85C \uC778\uD574 \uAD00\uB828 \uD68C\uC0AC\uB4E4\uC758 \uC8FC\uAC00\uAC00 \uD3ED\uB77D\uD558\uC5EC \uD22C\uC790\uC790\uB4E4\uC5D0\uAC8C \uC218\uBC31\uB9CC \uB2EC\uB7EC\uC758 \uC190\uC2E4\uC744 \uC548\uACA8 \uC8FC\uC5C8\uACE0, \uBBF8\uAD6D \uC8FC\uC2DD \uC2DC\uC7A5\uC758 \uC2E0\uC6A9\uB3C4\uB97C \uB4A4\uD754\uB4E4\uC5B4 \uB193\uC558\uB2E4. \uC774 \uBC95\uC740 \uD68C\uACC4\uC81C\uB3C4 \uAC1C\uD601\uC758 \uD544\uC694\uC131\uC774 \uC81C\uAE30\uB428\uC5D0 \uB530\uB77C \uC81C\uC815\uB418\uC5C8\uB2E4."@ko . . "\u0417\u0430\u043A\u043E\u043D \u0421\u0430\u0440\u0431\u0435\u0439\u043D\u0441\u0430-\u041E\u043A\u0441\u043B\u0456"@uk . . . . . . . . . "An Act To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes."@en . . . . . "107"^^ . . . . . . . "\u0633\u0627\u0631\u0628\u064A\u0646\u0632 \u0623\u0648\u0643\u0633\u0644\u064A (\u0628\u0627\u0644\u0625\u0646\u062C\u0644\u064A\u0632\u064A\u0629: Sarbanes-Oxley SOX)\u200F \u0647\u0648 \u0642\u0627\u0646\u0648\u0646 \u0623\u0645\u0631\u064A\u0643\u064A \u064A\u0648\u062C\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062A \u0623\u0646 \u062A\u0636\u0645\u0646 \u0648\u062A\u0639\u062A\u0645\u062F \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062A \u0627\u0644\u0645\u0627\u0644\u064A\u0629 \u0645\u0646 \u062E\u0644\u0627\u0644 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062F\u0627\u062E\u0644\u064A\u0629. \u062D\u0633\u0628 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u0625\u0646\u0647 \u0633\u064A\u062A\u0645 \u062A\u062D\u0645\u064A\u0644 \u0627\u0644\u0631\u0626\u064A\u0633 \u0627\u0644\u062A\u0646\u0641\u064A\u0630\u064A CEO \u0648\u0645\u062F\u064A\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0627\u0644\u064A CFO \u0645\u0633\u0624\u0648\u0644\u064A\u0629 \u0634\u062E\u0635\u064A\u0629 \u0639\u0646 \u0625\u0639\u0644\u0627\u0646 \u0628\u064A\u0627\u0646\u0627\u062A \u0645\u0627\u0644\u064A\u0629 \u062E\u0627\u0637\u0626\u0629. \u0648\u0642\u062F \u062C\u0627\u0621 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0625\u062B\u0631 \u062A\u062F\u0627\u0639\u064A\u0627\u062A \u0627\u0644\u0645\u062E\u0627\u0644\u0641\u0627\u062A \u0627\u0644\u0645\u0627\u0644\u064A\u0629 \u0627\u0644\u062C\u0633\u064A\u0645\u0629 \u0627\u0644\u062A\u064A \u0623\u062F\u062A \u0625\u0644\u0649 \u0627\u0646\u0647\u064A\u0627\u0631 \u0634\u0631\u0643\u062A\u064A \u0625\u0646\u0631\u0648\u0646 ."@ar . . . . . . "Mike Oxley"@en . . . . . . . . . "87940"^^ . . . . . . . . . . "Der Sarbanes-Oxley Act of 2002 (auch SOX, SarbOx oder SOA) ist ein US-Bundesgesetz, das als Reaktion auf Bilanzskandale von Unternehmen wie Enron oder Worldcom die Verl\u00E4sslichkeit der Berichterstattung von Unternehmen, die den \u00F6ffentlichen Kapitalmarkt der USA in Anspruch nehmen, verbessern soll. Benannt wurde es nach seinen Verfassern, dem Vorsitzenden des Ausschusses f\u00FCr Bankwesen, Wohnungs- und St\u00E4dtebau des Senats der Vereinigten Staaten, Paul Sarbanes (Demokrat), und dem Vorsitzenden des Ausschusses f\u00FCr Finanzdienstleistungen des Repr\u00E4sentantenhauses der Vereinigten Staaten, Michael Oxley (Republikaner)."@de . . . "\u0633\u0627\u0631\u0628\u064A\u0646\u0632 \u0623\u0648\u0643\u0633\u0644\u064A (\u0628\u0627\u0644\u0625\u0646\u062C\u0644\u064A\u0632\u064A\u0629: Sarbanes-Oxley SOX)\u200F \u0647\u0648 \u0642\u0627\u0646\u0648\u0646 \u0623\u0645\u0631\u064A\u0643\u064A \u064A\u0648\u062C\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062A \u0623\u0646 \u062A\u0636\u0645\u0646 \u0648\u062A\u0639\u062A\u0645\u062F \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062A \u0627\u0644\u0645\u0627\u0644\u064A\u0629 \u0645\u0646 \u062E\u0644\u0627\u0644 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062F\u0627\u062E\u0644\u064A\u0629. \u062D\u0633\u0628 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u0625\u0646\u0647 \u0633\u064A\u062A\u0645 \u062A\u062D\u0645\u064A\u0644 \u0627\u0644\u0631\u0626\u064A\u0633 \u0627\u0644\u062A\u0646\u0641\u064A\u0630\u064A CEO \u0648\u0645\u062F\u064A\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0627\u0644\u064A CFO \u0645\u0633\u0624\u0648\u0644\u064A\u0629 \u0634\u062E\u0635\u064A\u0629 \u0639\u0646 \u0625\u0639\u0644\u0627\u0646 \u0628\u064A\u0627\u0646\u0627\u062A \u0645\u0627\u0644\u064A\u0629 \u062E\u0627\u0637\u0626\u0629. \u0648\u0642\u062F \u062C\u0627\u0621 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0625\u062B\u0631 \u062A\u062F\u0627\u0639\u064A\u0627\u062A \u0627\u0644\u0645\u062E\u0627\u0644\u0641\u0627\u062A \u0627\u0644\u0645\u0627\u0644\u064A\u0629 \u0627\u0644\u062C\u0633\u064A\u0645\u0629 \u0627\u0644\u062A\u064A \u0623\u062F\u062A \u0625\u0644\u0649 \u0627\u0646\u0647\u064A\u0627\u0631 \u0634\u0631\u0643\u062A\u064A \u0625\u0646\u0631\u0648\u0646 ."@ar . . . . . . . . . . . . "Ley Sarbanes-Oxley"@es . . . . . . . . "\uC0AC\uBCA0\uC778\uC2A4 \uC625\uC2AC\uB9AC\uBC95"@ko . . . "La Ley Sarbanes-Oxley, cuyo t\u00EDtulo oficial en ingl\u00E9s es Sarbanes-Oxley Act of 2002, Pub. L. No. 107-204, 116 Stat. 745 (30 de julio de 2002), es una ley federal de Estados Unidos tambi\u00E9n conocida como la Ley de Reforma de la Contabilidad P\u00FAblica de Empresas y de Protecci\u00F3n al Inversionista, aunque tambi\u00E9n es llamada SOx, SarbOx o SOA.\u200B La Ley Sarbanes Oxley se promulg\u00F3 en Estados Unidos con el prop\u00F3sito de monitorizar a las empresas que cotizan en bolsa de valores, evitando que la valorizaci\u00F3n de las acciones de las mismas sean alteradas de manera dudosa, mientras que su valor es menor. Su finalidad es evitar fraudes y riesgo de bancarrota, protegiendo al inversionista. Esta ley, m\u00E1s all\u00E1 del \u00E1mbito local, tambi\u00E9n involucra a todas las empresas que cotizan en NYSE (Bolsa de Nueva York), as\u00ED como a sus filiales."@es . . . . . "\u4E0A\u5834\u4F01\u696D\u4F1A\u8A08\u6539\u9769\u304A\u3088\u3073\u6295\u8CC7\u5BB6\u4FDD\u8B77\u6CD5\uFF08\u82F1\u8A9E: Public Company Accounting Reform and Investor Protection Act of 2002\uFF1A\u30B5\u30FC\u30D9\u30F3\u30B9\u30FB\u30AA\u30AF\u30B9\u30EA\u30FC\u6CD5\u3001\u4F01\u696D\u6539\u9769\u6CD5\u3001SOX\u6CD5\uFF09\u306F\u30012002\u5E747\u6708\u306B\u7B2C26\u4EE3\u30A2\u30E1\u30EA\u30AB\u8A3C\u5238\u53D6\u5F15\u59D4\u54E1\u4F1A (SEC) \u59D4\u54E1\u9577\u3067\u3042\u308B\u30CF\u30FC\u30F4\u30A7\u30A4\u30FB\u30D4\u30C3\u30C8\u306E\u3082\u3068\u3067\u6210\u7ACB\u3057\u305F\u30A2\u30E1\u30EA\u30AB\u5408\u8846\u56FD\u306E\u9023\u90A6\u6CD5\u3002 \u30A8\u30F3\u30ED\u30F3\u4E8B\u4EF6\u3084\u30EF\u30FC\u30EB\u30C9\u30B3\u30E0\u4E8B\u4EF6\u3067\u554F\u984C\u306B\u306A\u3063\u305F\u7C89\u98FE\u6C7A\u7B97\u306B\u5BFE\u51E6\u3057\u3001\u4F01\u696D\u4F1A\u8A08\u30FB\u8CA1\u52D9\u8AF8\u8868\u306E\u4FE1\u983C\u6027\u3092\u5411\u4E0A\u3055\u305B\u308B\u305F\u3081\u306B\u5236\u5B9A\u3055\u308C\u305F\u3002 \u6CD5\u6848\u3092\u63D0\u51FA\u3057\u305F\u4E0A\u9662\u8B70\u54E1\u30DD\u30FC\u30EB\u30FB\u30B5\u30FC\u30D9\u30F3\u30B9\uFF08Paul Sarbanes\uFF09\u3068\u4E0B\u9662\u8B70\u54E1\u30DE\u30A4\u30B1\u30EB\u30FBG\u30FB\u30AA\u30AF\u30B9\u30EA\u30FC\uFF08Michael G. Oxley\uFF09\u306E\u540D\u524D\u304B\u3089\u3001\u30B5\u30FC\u30D9\u30F3\u30B9\u30FB\u30AA\u30AF\u30B9\u30EA\u30FC\u6CD5\uFF08\u7565\u79F0SOX\u6CD5\uFF09\u3068\u547C\u3070\u308C\u308B\u3002\u65E5\u672C\u3067\u306F\u300E\u4F01\u696D\u6539\u9769\u6CD5\u300F\u3068\u3082\u610F\u8A33\u3055\u308C\u3066\u3044\u308B\u3002"@ja . . . . . "voice vote, in lieu of passed 97\u20130"@en . . . . . . . "A Lei Sarbanes-Oxley (em ingl\u00EAs, Sarbanes-Oxley Act) lei dos Estados Unidos, assinada em 30 de julho de 2002 pelo senador (Democrata de Maryland) e pelo deputado (Republicano de Ohio). Motivada por esc\u00E2ndalos financeiros corporativos (dentre eles o da Enron, que acabou por afetar drasticamente a empresa de auditoria Arthur Andersen), essa lei foi redigida com o objetivo de evitar o esvaziamento dos investimentos financeiros e a fuga dos investidores causada pela aparente inseguran\u00E7a a respeito da governan\u00E7a adequada das empresas."@pt . "\u8428\u73ED\u65AF-\u5965\u514B\u65AF\u5229\u6CD5\u6848"@zh . "Aux \u00C9tats-Unis, la loi de 2002 sur la r\u00E9forme de la comptabilit\u00E9 des soci\u00E9t\u00E9s cot\u00E9es et la protection des investisseurs est une loi f\u00E9d\u00E9rale, vot\u00E9e par le congr\u00E8s, imposant de nouvelles r\u00E8gles sur la comptabilit\u00E9 et la transparence financi\u00E8re. Elle fait suite aux diff\u00E9rents scandales financiers r\u00E9v\u00E9l\u00E9s dans le pays au d\u00E9but des ann\u00E9es 2000, tels ceux d'Enron et de Worldcom. Le texte est couramment appel\u00E9 \u00AB loi Sarbanes-Oxley \u00BB, du nom de ses promoteurs : le s\u00E9nateur Paul Sarbanes et le d\u00E9put\u00E9 Mike Oxley. Ce nom peut \u00EAtre abr\u00E9g\u00E9 en \u00AB SOX \u00BB, \u00AB Sarbox \u00BB, ou \u00AB Sarbane Oxley Act \u00BB."@fr . "\u0417\u0430\u043A\u043E\u043D \u0421\u0430\u0440\u0431\u0435\u0439\u043D\u0437\u0430 \u2014 \u041E\u043A\u0441\u043B\u0438"@ru . . "Der Sarbanes-Oxley Act of 2002 (auch SOX, SarbOx oder SOA) ist ein US-Bundesgesetz, das als Reaktion auf Bilanzskandale von Unternehmen wie Enron oder Worldcom die Verl\u00E4sslichkeit der Berichterstattung von Unternehmen, die den \u00F6ffentlichen Kapitalmarkt der USA in Anspruch nehmen, verbessern soll. Benannt wurde es nach seinen Verfassern, dem Vorsitzenden des Ausschusses f\u00FCr Bankwesen, Wohnungs- und St\u00E4dtebau des Senats der Vereinigten Staaten, Paul Sarbanes (Demokrat), und dem Vorsitzenden des Ausschusses f\u00FCr Finanzdienstleistungen des Repr\u00E4sentantenhauses der Vereinigten Staaten, Michael Oxley (Republikaner)."@de . . "Ustawa Sarbanesa-Oxleya (nazywana te\u017C SOX lub SarOx) \u2013 uchwalona przez Kongres Stan\u00F3w Zjednoczonych 30 lipca 2002 roku ustawa reguluj\u0105ca praktyki finansowe i \u0142ad korporacyjny. Bezpo\u015Bredni wp\u0142yw na powstanie SOX mia\u0142y wydarzenia gospodarcze w Stanach Zjednoczonych w latach 2000\u20132001, w szczeg\u00F3lno\u015Bci afera Enronu i . Te skandale finansowe na niespotykan\u0105 dotychczas skal\u0119 spowodowa\u0142y znaczny spadek zaufania inwestor\u00F3w do rynk\u00F3w finansowych oraz kluczowych podmiot\u00F3w na nich operuj\u0105cych: doradc\u00F3w inwestycyjnych, audytor\u00F3w, notowanych sp\u00F3\u0142ek (a dok\u0142adniej ich zarz\u0105d\u00F3w)."@pl . "2002-07-15"^^ . . . . . "Sarbanes-Oxley Act \u00E4r en amerikansk lag, ibland \u00E4ven omn\u00E4mnd med till\u00E4ggen 302 och/eller 404 (ben\u00E4mner olika paragrafer i lagtexten och de som har st\u00F6rst p\u00E5verkan f\u00F6r de bolag som omfattas av Sarbanes-Oxley Act), som syftar till att st\u00E4rka den interna kontrollen \u00F6ver den finansiella rapporteringen. Detta inneb\u00E4r att det ska vara sv\u00E5rare att lura de intressenter som finns i bolaget och p\u00E5 ett eller annat s\u00E4tt har investerat pengar i det, genom till exempel bedr\u00E4gerier, felaktig information till aktie\u00E4gare och investerare. Detta sker \u00E4ven genom test av bolagets interna kontroll."@sv . . . . . . . . . . . . . . . . . . . . . "2002.0"^^ . . . "\u4E0A\u5834\u4F01\u696D\u4F1A\u8A08\u6539\u9769\u304A\u3088\u3073\u6295\u8CC7\u5BB6\u4FDD\u8B77\u6CD5"@ja . "Sarbanes-Oxley Act"@sv . "House"@en . . "67031"^^ . . . "Loi Sarbanes-Oxley"@fr . . . . "De Sarbanes-Oxley Act is een Amerikaanse wet op het terrein van het bestuur van ondernemingen (corporate governance)."@nl . "Undang-Undang Sarbanes-Oxley"@in . . "Sarbanes\u2013Oxley, Sarbox, SOX"@en . . . "The Sarbanes\u2013Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations. The act, (Pub.L. 107\u2013204 (text) (PDF), 116 Stat. 745, enacted July 30, 2002), also known as the \"Public Company Accounting Reform and Investor Protection Act\" (in the Senate) and \"Corporate and Auditing Accountability, Responsibility, and Transparency Act\" (in the House) and more commonly called Sarbanes\u2013Oxley, SOX or Sarbox, contains eleven sections that place requirements on all U.S. public company boards of directors and management and public accounting firms. A number of provisions of the Act also apply to privately held companies, such as the willful destruction of evidence to impede a federal investigation."@en . . . . . . . . "Ustawa Sarbanesa-Oxleya"@pl . "2002-04-24"^^ . "Sarbanes\u2013Oxley Act of 2002"@en . . . . . . . "\u300A\u85A9\u73ED\u65AF\u00B7\u5965\u514B\u65AF\u5229\u6CD5\u6848\u300B\uFF08\u82F1\u8A9E\uFF1ASarbanes-Oxley Act\uFF09\uFF0C\u662F\u7F8E\u56FD\u56FD\u4F1A\u6839\u636E\u5B89\u7136\u6709\u9650\u516C\u53F8\u53CA\u4E16\u754C\u901A\u8BAF\u516C\u53F8\u7B49\u8D22\u52A1\u6B3A\u8BC8\u4E8B\u4EF6\u7834\u4EA7\u66B4\u9732\u51FA\u4F86\u7684\u516C\u53F8\u548C\u8B49\u5238\u76E3\u7BA1\u554F\u984C\u6240\u7ACB\u7684\u76E3\u7BA1\u6CD5\u898F\uFF0C\u7B80\u79F0\u300ASOX\u6CD5\u6848\u300B\u300A\u7D22\u514B\u601D\u6CD5\u6848\u300B\u300A\u585E\u73ED\u65AF\u6CD5\u6848\u300B\u6216\u300A\u6C99\u8CD3\u6CD5\u6848\u300B\u3002 \u6CD5\u6848\u5168\u7A31\u300A2002\u5E74\u4E0A\u5E02\u516C\u53F8\u6703\u8A08\u6539\u9769\u548C\u6295\u8CC7\u8005\u4FDD\u8B77\u6CD5\u6848\u300B\uFF08Public Company Accounting Reform and Investor Protection Act of 2002\uFF09\uFF0C\u7531\u53C2\u8BAE\u9662\u4E3B\u5E2D\uFF08Paul Sarbanes\uFF09\u548C\u4F17\u8BAE\u9662\u4E3B\u5E2D\u8FC8\u514B\u00B7\u5965\u514B\u65AF\u5229\u8054\u5408\u63D0\u51FA\uFF0C\u53C8\u88AB\u7A31\u4F5C\u300A2002\u5E74\u85A9\u73ED\u65AF\u30FB\u5965\u514B\u65AF\u5229\u6CD5\u6848\u300B\u3002\u8A72\u6CD5\u6848\u5C0D\u7F8E\u570B\u300A1933\u5E74\u8B49\u5238\u6CD5\u300B\u300A\u300B\u505A\u51FA\u5927\u5E45\u4FEE\u8A02\uFF0C\u5728\u516C\u53F8\u6CBB\u7406\u3001\u6703\u8A08\u8077\u696D\u76E3\u7BA1\u3001\u8B49\u5238\u5E02\u5834\u76E3\u7BA1\u7B49\u65B9\u9762\u4F5C\u51FA\u4E86\u8A31\u591A\u65B0\u7684\u898F\u5B9A\u3002"@zh . "Ustawa Sarbanesa-Oxleya (nazywana te\u017C SOX lub SarOx) \u2013 uchwalona przez Kongres Stan\u00F3w Zjednoczonych 30 lipca 2002 roku ustawa reguluj\u0105ca praktyki finansowe i \u0142ad korporacyjny. Bezpo\u015Bredni wp\u0142yw na powstanie SOX mia\u0142y wydarzenia gospodarcze w Stanach Zjednoczonych w latach 2000\u20132001, w szczeg\u00F3lno\u015Bci afera Enronu i . Te skandale finansowe na niespotykan\u0105 dotychczas skal\u0119 spowodowa\u0142y znaczny spadek zaufania inwestor\u00F3w do rynk\u00F3w finansowych oraz kluczowych podmiot\u00F3w na nich operuj\u0105cych: doradc\u00F3w inwestycyjnych, audytor\u00F3w, notowanych sp\u00F3\u0142ek (a dok\u0142adniej ich zarz\u0105d\u00F3w). SOX znacznie zaostrza wymogi niezale\u017Cno\u015Bci wobec kluczowych graczy na rynku finansowym oraz podnosi na bardzo wysoki poziom wymagania w zakresie efektywno\u015Bci kontroli wewn\u0119trznej podmiot\u00F3w zarejestrowanych w United States Securities and Exchange Commission (SEC). Ustawa Sarbanesa-Oxleya obejmuje jedena\u015Bcie rozdzia\u0142\u00F3w. Wprowadza wym\u00F3g dodatkowych ujawnie\u0144 dokonywanych przez zarz\u0105d, dotycz\u0105cych efektywno\u015Bci systemu . Nak\u0142ada obowi\u0105zek kontroli jako\u015Bci us\u0142ug audytorskich, dodatkowe sankcje (finansowe i karne) dla w\u0142adz sp\u00F3\u0142ek w przypadku wykrycia b\u0142\u0119d\u00F3w w sprawozdaniach finansowych oraz wprowadza bezwzgl\u0119dny wym\u00F3g niezale\u017Cno\u015Bci audytora. Na mocy ustawy wprowadzono tak\u017Ce nowy organ reguluj\u0105cy obszar audytu \u2013 Rada Nadzoru nad Rachunkowo\u015Bci\u0105 Sp\u00F3\u0142ek Publicznych ( \u2013 PCAOB), kt\u00F3rego zadaniem jest ustanawianie standard\u00F3w ksi\u0119gowych i audytorskich. Wynikiem jego dzia\u0142ania ma by\u0107 te\u017C kontrola firm audytorskich, czego celem jest wyeliminowanie sytuacji, w kt\u00F3rych audytorzy nie informuj\u0105 o nieprawid\u0142owo\u015Bciach, zafa\u0142szowaniach w bilansach i sprawozdaniach finansowych, jak mia\u0142o to miejsce np. w aferze Enronu. Co wi\u0119cej, kadra kierownicza jest zobowi\u0105zana do po\u015Bwiadczania zgodno\u015Bci raport\u00F3w finansowych i ujawniania istotnych informacji dla inwestor\u00F3w. Ustawa ma na celu odbudowanie zaufania inwestor\u00F3w do rynk\u00F3w finansowych, zarz\u0105d\u00F3w sp\u00F3\u0142ek notowanych na gie\u0142dzie, agencji audytorskich oraz doradc\u00F3w finansowych, poprzez popraw\u0119 jako\u015Bci i wiarygodno\u015Bci sprawozdawczo\u015Bci finansowej, a tak\u017Ce zwi\u0119kszenie odpowiedzialno\u015Bci audytor\u00F3w i zarz\u0105d\u00F3w, podniesienie efektywno\u015Bci kontroli wewn\u0119trznej i zaostrzenie wymaga\u0144 przejrzysto\u015Bci kluczowych graczy na rynkach finansowych."@pl . . . "2002-07-30"^^ . . "Sarbanes\u2013Oxley Act"@en . "423"^^ . . . . . "La Ley Sarbanes-Oxley, cuyo t\u00EDtulo oficial en ingl\u00E9s es Sarbanes-Oxley Act of 2002, Pub. L. No. 107-204, 116 Stat. 745 (30 de julio de 2002), es una ley federal de Estados Unidos tambi\u00E9n conocida como la Ley de Reforma de la Contabilidad P\u00FAblica de Empresas y de Protecci\u00F3n al Inversionista, aunque tambi\u00E9n es llamada SOx, SarbOx o SOA.\u200B Esta ley, m\u00E1s all\u00E1 del \u00E1mbito local, tambi\u00E9n involucra a todas las empresas que cotizan en NYSE (Bolsa de Nueva York), as\u00ED como a sus filiales."@es . . . . . . . . . . "2002-07-25"^^ . . "\u0417\u0430\u043A\u043E\u043D \u0421\u0430\u0440\u0431\u0435\u0439\u043D\u0441\u0430-\u041E\u043A\u0441\u043B\u0456 (\u0430\u043D\u0433\u043B. Sarbanes-Oxley Act) \u043F\u0440\u0438\u0439\u043D\u044F\u0442\u0438\u0439 30 \u043B\u0438\u043F\u043D\u044F 2002, \u0432\u0456\u0434\u043E\u043C\u0438\u0439 \u0442\u0430\u043A\u043E\u0436 \u044F\u043A \u00AB\u0417\u0430\u043A\u043E\u043D \u043F\u0440\u043E \u0440\u0435\u0444\u043E\u0440\u043C\u0443 \u0432\u0456\u0434\u043A\u0440\u0438\u0442\u0438\u0445 \u0430\u043A\u0446\u0456\u043E\u043D\u0435\u0440\u043D\u0438\u0445 \u0442\u043E\u0432\u0430\u0440\u0438\u0441\u0442\u0432 \u0456 \u0437\u0430\u0445\u0438\u0441\u0442 \u0456\u043D\u0432\u0435\u0441\u0442\u043E\u0440\u0456\u0432\u00BB (\u0430\u043D\u0433\u043B. Public Company Accounting Reform and Investor Protection Act) (\u0443 \u0421\u0435\u043D\u0430\u0442\u0456 \u0421\u0428\u0410) \u0442\u0430 \u00AB\u0417\u0430\u043A\u043E\u043D \u043F\u0440\u043E \u043A\u043E\u0440\u043F\u043E\u0440\u0430\u0442\u0438\u0432\u043D\u0443 \u0456 \u0430\u0443\u0434\u0438\u0442\u043D\u0443 \u0437\u0432\u0456\u0442\u043D\u0456\u0441\u0442\u044C \u0456 \u0432\u0456\u0434\u043F\u043E\u0432\u0456\u0434\u0430\u043B\u044C\u043D\u0456\u0441\u0442\u044C\u00BB (\u0432 \u041F\u0430\u043B\u0430\u0442\u0456 \u043F\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043D\u0438\u043A\u0456\u0432 \u0421\u0428\u0410) (\u0430\u043D\u0433\u043B. Corporate and Auditing Accountability and Responsibility Act), \u0439\u043E\u0433\u043E \u0437\u0430\u0437\u0432\u0438\u0447\u0430\u0439 \u043D\u0430\u0437\u0438\u0432\u0430\u044E\u0442\u044C \u0417\u0430\u043A\u043E\u043D\u043E\u043C \u0421\u0430\u0440\u0431\u0435\u0439\u043D\u0441\u0430-\u041E\u043A\u0441\u043B\u0456 (\u0430\u043D\u0433\u043B. Sarbanes\u2013Oxley), Sarbox \u0430\u0431\u043E SOX \u2014 \u0446\u0435 , \u044F\u043A\u0438\u0439 \u0432\u0441\u0442\u0430\u043D\u043E\u0432\u0438\u0432 \u043D\u043E\u0432\u0456 \u0430\u0431\u043E \u0432\u0434\u043E\u0441\u043A\u043E\u043D\u0430\u043B\u0435\u043D\u0456 \u0441\u0442\u0430\u043D\u0434\u0430\u0440\u0442\u0438 \u0434\u043B\u044F \u0432\u0441\u0456\u0445 \u0430\u043C\u0435\u0440\u0438\u043A\u0430\u043D\u0441\u044C\u043A\u0438\u0445 \u0440\u0430\u0434 \u0443\u043F\u0440\u0430\u0432\u043B\u0456\u043D\u043D\u044F \u043F\u0443\u0431\u043B\u0456\u0447\u043D\u0438\u043C\u0438 \u043A\u043E\u043C\u043F\u0430\u043D\u0456\u044F\u043C\u0438 (\u0430\u043D\u0433\u043B. public company boards), \u0444\u0456\u0440\u043C \u0443\u043F\u0440\u0430\u0432\u043B\u0456\u043D\u043D\u044F \u0456 \u0430\u0443\u0434\u0438\u0442\u0443. \u0412\u043E\u043D\u0430 \u043D\u0430\u0437\u0432\u0430\u043D\u0430 \u043D\u0430 \u0447\u0435\u0441\u0442\u044C \u0441\u0435\u043D\u0430\u0442\u043E\u0440\u0430 \u0421\u0428\u0410 \u041F\u043E\u043B\u0430 \u0421\u0430\u0440\u0431\u0430\u043D\u0435\u0441\u0430 (\u0434\u0435\u043C\u043E\u043A\u0440\u0430\u0442 \u0432\u0456\u0434 \u041C\u0435\u0440\u0456\u043B\u0435\u043D\u0434\u0443) \u0456 \u043F\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043D\u0438\u043A\u0430 \u0421\u0428\u0410 \u041C\u0430\u0439\u043A\u043B \u0414\u0436. \u041E\u043A\u0441\u043B\u0456 (\u0440\u0435\u0441\u043F\u0443\u0431\u043B\u0456\u043A\u0430\u043D\u0435\u0446\u044C \u0432\u0456\u0434 \u041E\u0433\u0430\u0439\u043E). \u0417\u0430\u043A\u043E\u043D\u043E\u043F\u0440\u043E\u0435\u043A\u0442 \u0431\u0443\u0432 \u043F\u0440\u0438\u0439\u043D\u044F\u0442\u0438\u0439 \u044F\u043A \u0440\u0435\u0430\u043A\u0446\u0456\u044F \u043D\u0430 \u0440\u044F\u0434 , \u043F\u043E\u0432'\u044F\u0437\u0430\u043D\u0438\u0445 \u0437 \u0443\u043F\u0440\u0430\u0432\u043B\u0456\u043D\u043D\u044F\u043C \u0441\u043F\u0440\u0430\u0432\u0430\u043C\u0438 \u043A\u043E\u0440\u043F\u043E\u0440\u0430\u0446\u0456\u0439 \u0442\u0430 \u0431\u0443\u0445\u0433\u0430\u043B\u0442\u0435\u0440\u0441\u044C\u043A\u043E\u044E \u0437\u0432\u0456\u0442\u043D\u0456\u0441\u0442\u044E \u0443 \u0442\u0430\u043A\u0438\u0445 \u043A\u043E\u0440\u043F\u043E\u0440\u0430\u0446\u0456\u044F\u0445 \u044F\u043A: Enron, , , \u0442\u0430 . \u0426\u0456 \u0441\u043A\u0430\u043D\u0434\u0430\u043B\u0438 \u043A\u043E\u0448\u0442\u0443\u0432\u0430\u043B\u0438 \u0456\u043D\u0432\u0435\u0441\u0442\u043E\u0440\u0430\u043C \u043C\u0456\u043B\u044C\u044F\u0440\u0434\u0438 \u0434\u043E\u043B\u0430\u0440\u0456\u0432, \u043A\u043E\u043B\u0438 \u0446\u0456\u043D\u0438 \u043D\u0430 \u0430\u043A\u0446\u0456\u0457 \u043F\u043E\u0441\u0442\u0440\u0430\u0436\u0434\u0430\u043B\u0438\u0445 \u043A\u043E\u043C\u043F\u0430\u043D\u0456\u0439 \u0437\u0432\u0430\u043B\u0438\u043B\u0438\u0441\u044F \u0456 \u043F\u043E\u0442\u0440\u044F\u0441\u043B\u0438 \u0441\u0443\u0441\u043F\u0456\u043B\u044C\u043D\u0443 \u0434\u043E\u0432\u0456\u0440\u0443 \u0434\u043E \u043D\u0430\u0446\u0456\u043E\u043D\u0430\u043B\u044C\u043D\u043E\u0433\u043E \u0440\u0438\u043D\u043A\u0443 \u0446\u0456\u043D\u043D\u0438\u0445 \u043F\u0430\u043F\u0435\u0440\u0456\u0432 \u0421\u0428\u0410."@uk . . . . . "30 \u0438\u044E\u043B\u044F 2002 \u0433\u043E\u0434\u0430 \u043F\u0440\u0435\u0437\u0438\u0434\u0435\u043D\u0442 \u0421\u0428\u0410 \u0411\u0443\u0448 \u043F\u043E\u0434\u043F\u0438\u0441\u0430\u043B \u0417\u0430\u043A\u043E\u043D \u0421\u0430\u0440\u0431\u0435\u0439\u043D\u0437\u0430 \u2014 \u041E\u043A\u0441\u043B\u0438 (\u0430\u043D\u0433\u043B. Sarbanes-Oxley Act, SOX), \u043A\u043E\u0442\u043E\u0440\u044B\u0439 \u043F\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043B\u044F\u0435\u0442 \u0441\u043E\u0431\u043E\u0439 \u043E\u0434\u043D\u043E \u0438\u0437 \u0441\u0430\u043C\u044B\u0445 \u0437\u043D\u0430\u0447\u0438\u0442\u0435\u043B\u044C\u043D\u044B\u0445 \u0441\u043E\u0431\u044B\u0442\u0438\u0439 \u043F\u043E \u0438\u0437\u043C\u0435\u043D\u0435\u043D\u0438\u044E \u0444\u0435\u0434\u0435\u0440\u0430\u043B\u044C\u043D\u043E\u0433\u043E \u0437\u0430\u043A\u043E\u043D\u043E\u0434\u0430\u0442\u0435\u043B\u044C\u0441\u0442\u0432\u0430 \u0421\u0428\u0410 \u043F\u043E \u0446\u0435\u043D\u043D\u044B\u043C \u0431\u0443\u043C\u0430\u0433\u0430\u043C \u0437\u0430 \u043F\u043E\u0441\u043B\u0435\u0434\u043D\u0438\u0435 60 \u043B\u0435\u0442. \u0417\u0430\u043A\u043E\u043D \u0437\u043D\u0430\u0447\u0438\u0442\u0435\u043B\u044C\u043D\u043E \u0443\u0436\u0435\u0441\u0442\u043E\u0447\u0430\u0435\u0442 \u0442\u0440\u0435\u0431\u043E\u0432\u0430\u043D\u0438\u044F \u043A \u0444\u0438\u043D\u0430\u043D\u0441\u043E\u0432\u043E\u0439 \u043E\u0442\u0447\u0451\u0442\u043D\u043E\u0441\u0442\u0438 \u0438 \u043A \u043F\u0440\u043E\u0446\u0435\u0441\u0441\u0443 \u0435\u0451 \u043F\u043E\u0434\u0433\u043E\u0442\u043E\u0432\u043A\u0438 \u2014 \u0440\u0435\u0437\u0443\u043B\u044C\u0442\u0430\u0442 \u043C\u043D\u043E\u0433\u043E\u0447\u0438\u0441\u043B\u0435\u043D\u043D\u044B\u0445 \u043A\u043E\u0440\u043F\u043E\u0440\u0430\u0442\u0438\u0432\u043D\u044B\u0445 \u0441\u043A\u0430\u043D\u0434\u0430\u043B\u043E\u0432, \u0441\u0432\u044F\u0437\u0430\u043D\u043D\u044B\u0445 \u0441 \u043D\u0435\u0434\u043E\u0431\u0440\u043E\u0441\u043E\u0432\u0435\u0441\u0442\u043D\u044B\u043C\u0438 \u043C\u0435\u043D\u0435\u0434\u0436\u0435\u0440\u0430\u043C\u0438 \u043A\u0440\u0443\u043F\u043D\u044B\u0445 \u043A\u043E\u0440\u043F\u043E\u0440\u0430\u0446\u0438\u0439."@ru . . . . "Aux \u00C9tats-Unis, la loi de 2002 sur la r\u00E9forme de la comptabilit\u00E9 des soci\u00E9t\u00E9s cot\u00E9es et la protection des investisseurs est une loi f\u00E9d\u00E9rale, vot\u00E9e par le congr\u00E8s, imposant de nouvelles r\u00E8gles sur la comptabilit\u00E9 et la transparence financi\u00E8re. Elle fait suite aux diff\u00E9rents scandales financiers r\u00E9v\u00E9l\u00E9s dans le pays au d\u00E9but des ann\u00E9es 2000, tels ceux d'Enron et de Worldcom. Le texte est couramment appel\u00E9 \u00AB loi Sarbanes-Oxley \u00BB, du nom de ses promoteurs : le s\u00E9nateur Paul Sarbanes et le d\u00E9put\u00E9 Mike Oxley. Ce nom peut \u00EAtre abr\u00E9g\u00E9 en \u00AB SOX \u00BB, \u00AB Sarbox \u00BB, ou \u00AB Sarbane Oxley Act \u00BB. Cette loi a pour objectif d'accro\u00EEtre la responsabilit\u00E9 des entreprises, de rendre la communication de l'information financi\u00E8re plus fiable et de lutter contre les comportements d\u00E9viants et frauduleux des entreprises. Cette loi est d'autant plus importante que c'est une des seules lois f\u00E9d\u00E9rales encadrant le syst\u00E8me comptable am\u00E9ricain. En effet les principes comptables (les Generally Accepted Accounting Principles, ou US GAAP) aux \u00C9tats-Unis sont d\u00E9velopp\u00E9s par un organisme \u00E0 but non lucratif et non gouvernemental, le Financial Accounting Standards Board (FASB). Les US GAAP ne sont qu'un cadre conceptuel qui donnent des objectifs g\u00E9n\u00E9raux."@fr . "\uC0AC\uBCA0\uC778\uC2A4-\uC625\uC2AC\uB9AC \uBC95(Sarbanes-Oxley Act, SOx, Pub.L. 107-204, 116 Stat. 745, 2002\uB144 7\uC6D4 30\uC77C \uBC1C\uD6A8)\uC740 \"\uC0C1\uC7A5\uD68C\uC0AC \uD68C\uACC4 \uAC1C\uC120\uACFC \uD22C\uC790\uC790 \uBCF4\uD638\uBC95\"(\uC0C1\uC6D0) \uB610\uB294 \"\uBC95\uC778\uACFC \uD68C\uACC4 \uAC10\uC0AC \uCC45\uC784 \uBC95\"(\uD558\uC6D0) \uB610\uB294 Sarbox or SOX\uB85C\uB3C4 \uBD88\uB9AC\uB294 \uBBF8\uAD6D\uC758 \uD68C\uACC4 \uAC1C\uD601\uC5D0 \uAD00\uD55C \uC5F0\uBC29\uBC95\uB960\uB85C\uC11C, \uC6D4\uB4DC\uCEF4\uACFC \uC5D4\uB860\uAC19\uC740 \uAC70\uB300 \uAE30\uC5C5\uB4E4\uC758 \uC787\uB2EC\uC740 \uD68C\uACC4\uBD80\uC815\uC73C\uB85C \uC778\uD574 \uB9C9\uB300\uD55C \uD53C\uD574\uAC00 \uBC1C\uC0DD\uD558\uC790 \uD68C\uACC4\uC81C\uB3C4 \uAC1C\uD601\uC758 \uD544\uC694\uC131\uC774 \uC81C\uAE30\uB418\uC5C8\uACE0, 2002\uB144 7\uC6D4 30\uC77C \uBC95\uC548\uC758 \uBC1C\uC758\uC790\uC778 \uC0C1\uC6D0\uC758\uC6D0 (\uBBFC\uC8FC\uB2F9, \uBA54\uB9B4\uB79C\uB4DC)\uC640 \uD558\uC6D0\uC758\uC6D0 (\uACF5\uD654\uB2F9, \uC624\uD558\uC774\uC624)\uC758 \uC774\uB984\uC744 \uB530\uC11C \uC81C\uC815\uB418\uC5C8\uB2E4. \uC774 \uBC95\uC740 \uC5D4\uB860, \uD0C0\uC774\uCF54 \uC778\uD130\uB0B4\uC154\uB110, , , \uC6D4\uB4DC\uCEF4\uACFC \uAC19\uC740 \uAC70\uB300 \uAE30\uC5C5\uB4E4\uC758 \uC787\uB2EC\uC740 \uD68C\uACC4\uBD80\uC815 \uC0AC\uAC74\uB4E4\uC5D0 \uB300\uD55C \uBC18\uC751\uC73C\uB85C \uBC1C\uD6A8\uB418\uC5C8\uB2E4. \uC774 \uC0AC\uAC74\uB4E4\uB85C \uC778\uD574 \uAD00\uB828 \uD68C\uC0AC\uB4E4\uC758 \uC8FC\uAC00\uAC00 \uD3ED\uB77D\uD558\uC5EC \uD22C\uC790\uC790\uB4E4\uC5D0\uAC8C \uC218\uBC31\uB9CC \uB2EC\uB7EC\uC758 \uC190\uC2E4\uC744 \uC548\uACA8 \uC8FC\uC5C8\uACE0, \uBBF8\uAD6D \uC8FC\uC2DD \uC2DC\uC7A5\uC758 \uC2E0\uC6A9\uB3C4\uB97C \uB4A4\uD754\uB4E4\uC5B4 \uB193\uC558\uB2E4. \uC774 \uBC95\uC740 \uD68C\uACC4\uC81C\uB3C4 \uAC1C\uD601\uC758 \uD544\uC694\uC131\uC774 \uC81C\uAE30\uB428\uC5D0 \uB530\uB77C \uC81C\uC815\uB418\uC5C8\uB2E4."@ko . "\u0633\u0627\u0631\u0628\u064A\u0646\u0632 \u0623\u0648\u0643\u0633\u0644\u064A"@ar . "Sarbanes-Oxley Act"@it . "Sarbanes-Oxley Act"@de . "1116820536"^^ . . "Sarbanes-Oxley Act \u00E4r en amerikansk lag, ibland \u00E4ven omn\u00E4mnd med till\u00E4ggen 302 och/eller 404 (ben\u00E4mner olika paragrafer i lagtexten och de som har st\u00F6rst p\u00E5verkan f\u00F6r de bolag som omfattas av Sarbanes-Oxley Act), som syftar till att st\u00E4rka den interna kontrollen \u00F6ver den finansiella rapporteringen. Detta inneb\u00E4r att det ska vara sv\u00E5rare att lura de intressenter som finns i bolaget och p\u00E5 ett eller annat s\u00E4tt har investerat pengar i det, genom till exempel bedr\u00E4gerier, felaktig information till aktie\u00E4gare och investerare. Detta sker \u00E4ven genom test av bolagets interna kontroll. Sarbanes-Oxley Act godk\u00E4ndes av President George Bush den 30 juli 2002 och blev strax d\u00E4refter godk\u00E4nd av den amerikanska kongressen. Den har f\u00E5tt sitt namn fr\u00E5n sina tv\u00E5 upphovsm\u00E4n; Paul Sarbanes, senator f\u00F6r staten Maryland och Michael Oxley, medlem av USA:s kongress f\u00F6r det Republikanska partiet. Lagen kallas ofta i talspr\u00E5k f\u00F6r SOX eller SarBox Sarbanes-Oxley Act kom till som en reaktion p\u00E5 de stora f\u00F6retagskonkurser som skakade amerikanskt n\u00E4ringsliv runt millennieskiftet. Den mest k\u00E4nda konkursen var energibolaget Enrons konkurs h\u00F6sten 2001 n\u00E4r ett stort antal anst\u00E4llda f\u00F6rlorade sina inbetalade pensionsbesparingar och aktie\u00E4garna f\u00F6rlorade sina investerade pengar. Detta var dock inte det enda exemplet utan \u00E4ven telekombolaget Worldcom, , och italienska mejerikoncernen Parmalat kan n\u00E4mnas. Vad \u00E4r det som g\u00F6r att investerare, anst\u00E4llda och andra intressenter i ett bolag kan f\u00F6rv\u00E4nta sig att ett bolag som blivit compliant med lagen, dvs arbetar i enlighet med den, \u00E4r en mer s\u00E4ker investering \u00E4n ett bolag som inte blivit g\u00F6r det? Det finns flera anledningar, en av dessa \u00E4r Section 203, dvs paragraf 203, som st\u00E4ller kravet att de externa p\u00E5skrivande revisorerna ska bytas ut minst vart femte \u00E5r. En annan anledning \u00E4r paragraf 301 som st\u00E4ller kravet p\u00E5 bildandet av s\u00E5 kallade Revisionskommitt\u00E9er (Audit Commitees) inom bolagen. Revisionskommitt\u00E9n ska jobba tillsammans med de externa revisorerna och tillse att dessa f\u00E5r all n\u00F6dv\u00E4ndig information som kr\u00E4vs f\u00F6r att kunna g\u00F6ra ett korrekt jobb. Sarbanes-Oxley Act omfattar alla de f\u00F6retag som \u00E4r noterade p\u00E5 en amerikansk b\u00F6rs, till exempel NASDAQ, American Stock Exchange (Amex) och New York Stock Exchange (NYSE) eller som har emitterat obligationer p\u00E5 den amerikanska marknaden och som har minst 300 amerikanska \u00E4gare. Detta inneb\u00E4r att \u00E4ven svenska och m\u00E5nga andra l\u00E4nders bolag omfattas av lagen; Ericsson, ABB, Swedish Match och SKF \u00E4r n\u00E5gra av dessa. M\u00E5nga svenska bolag har tvingats s\u00E4tta upp helt nya avdelningar f\u00F6r att klara av kraven fr\u00E5n lagen som har f\u00E5tt en hel del ber\u00F6m men som ocks\u00E5 kritiserats f\u00F6r att vara alltf\u00F6r byr\u00E5kratisk och orsaka alltf\u00F6r stora kostnader f\u00F6r f\u00F6retag som redan idag jobbar enligt den svenska Bolagskoden och den internationella redovisningsstandarden IFRS (International Financial Reporting Standards). Till f\u00F6ljd av de enorma kostnaderna som f\u00F6r de st\u00F6rre svenska bolagen uppg\u00E5r till \u00E5tskilliga hundra miljoner till dags dato (juli 2006) har id\u00E9n om att avnotera sig fr\u00E5n de amerikanska b\u00F6rserna f\u00F6rts fram. Detta \u00E4r i teorin tilltalande men i praktiken sv\u00E5rare eftersom bolagen ofta har emitterat obligationsl\u00E5n med l\u00F6ptider p\u00E5 flera \u00E5r. F\u00F6r att undkomma kostnaderna och kraven fr\u00E5n SOX, kr\u00E4vs det d\u00E4rf\u00F6r dels en avnotering fr\u00E5n den amerikanska b\u00F6rs man handlas p\u00E5, obligationsl\u00E5n m\u00E5ste l\u00F6sas upp eller l\u00F6pa ut och man m\u00E5ste ocks\u00E5 tillse att det finns f\u00E4rre \u00E4n 300 amerikanska aktie\u00E4gare. Eftersom SOX troligtvis kommer att ge en slags kvalitetsst\u00E4mpel f\u00F6r de bolag som lever upp till kraven, kommer f\u00F6rmodligen inga bolag att \"krypa undan\" kraven eftersom detta skulle kunna ge negativa konsekvenser f\u00F6r kreditrating och aktiekursen. Av de amerikanska bolagen som skulle f\u00F6lja regelverket fr\u00E5n \u00E5rsskiftet 2004 var det bara ett som inte uppfyllde kraven. Under det f\u00F6rsta halv\u00E5ret 2005 kunde man dock inte se n\u00E5gon negativ kursutveckling f\u00F6r bolagets aktie. Amerikanska bolag var tvungna att f\u00F6lja regelverket och ha f\u00E5tt det godk\u00E4nt av sina revisorer redan i slutet av 2004, bolag med utl\u00E4ndska s\u00E4ten har f\u00E5tt fram till slutet av 2006 p\u00E5 sig att uppn\u00E5 kraven."@sv . . "A Lei Sarbanes-Oxley (em ingl\u00EAs, Sarbanes-Oxley Act) lei dos Estados Unidos, assinada em 30 de julho de 2002 pelo senador (Democrata de Maryland) e pelo deputado (Republicano de Ohio). Motivada por esc\u00E2ndalos financeiros corporativos (dentre eles o da Enron, que acabou por afetar drasticamente a empresa de auditoria Arthur Andersen), essa lei foi redigida com o objetivo de evitar o esvaziamento dos investimentos financeiros e a fuga dos investidores causada pela aparente inseguran\u00E7a a respeito da governan\u00E7a adequada das empresas. A lei Sarbanes-Oxley, apelidada de Sarbox ou ainda de SOX, visa garantir a cria\u00E7\u00E3o de mecanismos de auditoria e seguran\u00E7a confi\u00E1veis nas empresas, incluindo ainda regras para a cria\u00E7\u00E3o de comit\u00EAs encarregados de supervisionar suas atividades e opera\u00E7\u00F5es, de modo a mitigar riscos aos neg\u00F3cios, evitar a ocorr\u00EAncia de fraudes ou assegurar que haja meios de identific\u00E1-las quando ocorrem, garantindo a transpar\u00EAncia na gest\u00E3o das empresas. Atualmente grandes empresas com opera\u00E7\u00F5es financeiras no exterior seguem a lei Sarbanes-Oxley.A lei tamb\u00E9m afeta dezenas de empresas brasileiras que mant\u00E9m ADRs (American Depositary Receipts) negociadas na NYSE, como a Petrobras, Ambev, Bunge Brasil, a GOL Linhas A\u00E9reas, a Sabesp, a CPFL (Companhia Paulista de For\u00E7a e Luz), a LATAM Airlines Brasil, a Brasil Telecom, Ultrapar (Ultragaz), a Companhia Brasileira de Distribui\u00E7\u00E3o (Grupo P\u00E3o de A\u00E7\u00FAcar), Banco Bradesco, Banco Ita\u00FA, TIM, Vale S.A., Vivo, Companhia Energ\u00E9tica de Minas Gerais (CEMIG), Natura Cosm\u00E9ticos S.A., Claro, Gerdau S.A. (Gerdau), Grupo Comercial Cencosud, CSN, Eletrobras, Stone Pagamentos, Brasilagro, Kantar IBOPE Media, Azul Linhas A\u00E9reas Brasileiras, WEG, ADP, Ituran Brasil, Suzano Papel e Celulose e Nexa Recursos Minerais."@pt . . . . . "Lei Sarbanes-Oxley"@pt . . . . "15182829"^^ . . "House"@en . . "334"^^ . . "La Sarbanes-Oxley Act, conosciuta anche con il nome di Public Company Accounting Reform and Investor Protection Act of 2002 e comunemente chiamata Sarbanes-Oxley, Sarbox (o semplicemente SOX) \u00E8 una legge federale emanata nel luglio 2002 dal governo degli Stati Uniti d'America a seguito di diversi scandali contabili che hanno coinvolto importanti aziende americane come Enron, la societ\u00E0 di revisione Arthur Andersen, e Tyco International.Suddetti scandali hanno causato grande sfiducia da parte degli investitori nei confronti dei mercati, sollevandone altres\u00EC diversi dubbi circa le loro politiche di sicurezza. Si trattava, in origine, di due diversi disegni di legge proposti dal deputato Mike Oxley (repubblicano, eletto nell'Ohio) e dal senatore Paul Sarbanes (democratico eletto nel Maryland): i due disegni furono unificati da una commissione bicamerale nell'atto finale approvato il 24 luglio 2002 con grandissima maggioranza in entrambe le camere, e firmato dal presidente George W. Bush il 30 luglio. La legge mira ad intervenire per chiudere alcuni \"buchi\" nella legislazione, al fine di migliorare la corporate governance e garantire la trasparenza delle scritture contabili, agendo tuttavia anche dal lato penale, con l'incremento della pena nei casi di falso in bilancio e simili. Viene inoltre aumentata la responsabilit\u00E0 degli all'atto della revisione contabile. Oltre a ridefinire i compiti della SEC, la legge costituisce il , ovvero il consiglio di vigilanza sui bilanci delle aziende quotate. Secondo alcuni storici dell'economia, si tratta di uno degli atti governativi pi\u00F9 significativi in campo economico dai tempi del New Deal. I punti su cui la legge focalizza la sua attenzione sono: \n* Maggiore responsabilit\u00E0 per il management per quanto concerne l'accuratezza delle informazioni contabili sui bilanci e relazioni finanziarie; \n* Viene creata una nuova autorit\u00E0 di controllo sui revisori esterni; \n* Vengono aumentate le pene per i crimini contabili e illeciti fiscali; \n* Si conferisce pi\u00F9 potere alla minoranza."@it . . . . . "Sarbanes-Oxley (Sarbanes-Oxley Act of 2002, Public Company Accounting Reform and Investor Protection Act of 2002) atau kadang disingkat SOx atau Sarbox adalah hukum federal Amerika Serikat yang ditetapkan pada 30 Juli 2002 sebagai tanggapan terhadap sejumlah skandal akuntansi perusahaan besar yang termasuk di antaranya melibatkan Enron, , , dan WorldCom. Skandal-skandal yang menyebabkan kerugian bilyunan dolar bagi investor karena runtuhnya harga saham perusahaan-perusahaan yang terpengaruh ini mengguncang kepercayaan masyarakat terhadap pasar saham nasional. Akta yang diberi nama berdasarkan dua sponsornya, Senator Paul Sarbanes (D-MD) and Representatif (R-OH), ini disetujui oleh Dewan dengan suara 423-3 dan oleh Senat dengan suara 99-0 serta disahkan menjadi hukum oleh Presiden George "@in . . "Sarbanes-Oxley"@nl . . . . . "2002-02-14"^^ . . . "99"^^ . . . . . . . . "\u0417\u0430\u043A\u043E\u043D \u0421\u0430\u0440\u0431\u0435\u0439\u043D\u0441\u0430-\u041E\u043A\u0441\u043B\u0456 (\u0430\u043D\u0433\u043B. Sarbanes-Oxley Act) \u043F\u0440\u0438\u0439\u043D\u044F\u0442\u0438\u0439 30 \u043B\u0438\u043F\u043D\u044F 2002, \u0432\u0456\u0434\u043E\u043C\u0438\u0439 \u0442\u0430\u043A\u043E\u0436 \u044F\u043A \u00AB\u0417\u0430\u043A\u043E\u043D \u043F\u0440\u043E \u0440\u0435\u0444\u043E\u0440\u043C\u0443 \u0432\u0456\u0434\u043A\u0440\u0438\u0442\u0438\u0445 \u0430\u043A\u0446\u0456\u043E\u043D\u0435\u0440\u043D\u0438\u0445 \u0442\u043E\u0432\u0430\u0440\u0438\u0441\u0442\u0432 \u0456 \u0437\u0430\u0445\u0438\u0441\u0442 \u0456\u043D\u0432\u0435\u0441\u0442\u043E\u0440\u0456\u0432\u00BB (\u0430\u043D\u0433\u043B. Public Company Accounting Reform and Investor Protection Act) (\u0443 \u0421\u0435\u043D\u0430\u0442\u0456 \u0421\u0428\u0410) \u0442\u0430 \u00AB\u0417\u0430\u043A\u043E\u043D \u043F\u0440\u043E \u043A\u043E\u0440\u043F\u043E\u0440\u0430\u0442\u0438\u0432\u043D\u0443 \u0456 \u0430\u0443\u0434\u0438\u0442\u043D\u0443 \u0437\u0432\u0456\u0442\u043D\u0456\u0441\u0442\u044C \u0456 \u0432\u0456\u0434\u043F\u043E\u0432\u0456\u0434\u0430\u043B\u044C\u043D\u0456\u0441\u0442\u044C\u00BB (\u0432 \u041F\u0430\u043B\u0430\u0442\u0456 \u043F\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043D\u0438\u043A\u0456\u0432 \u0421\u0428\u0410) (\u0430\u043D\u0433\u043B. Corporate and Auditing Accountability and Responsibility Act), \u0439\u043E\u0433\u043E \u0437\u0430\u0437\u0432\u0438\u0447\u0430\u0439 \u043D\u0430\u0437\u0438\u0432\u0430\u044E\u0442\u044C \u0417\u0430\u043A\u043E\u043D\u043E\u043C \u0421\u0430\u0440\u0431\u0435\u0439\u043D\u0441\u0430-\u041E\u043A\u0441\u043B\u0456 (\u0430\u043D\u0433\u043B. Sarbanes\u2013Oxley), Sarbox \u0430\u0431\u043E SOX \u2014 \u0446\u0435 , \u044F\u043A\u0438\u0439 \u0432\u0441\u0442\u0430\u043D\u043E\u0432\u0438\u0432 \u043D\u043E\u0432\u0456 \u0430\u0431\u043E \u0432\u0434\u043E\u0441\u043A\u043E\u043D\u0430\u043B\u0435\u043D\u0456 \u0441\u0442\u0430\u043D\u0434\u0430\u0440\u0442\u0438 \u0434\u043B\u044F \u0432\u0441\u0456\u0445 \u0430\u043C\u0435\u0440\u0438\u043A\u0430\u043D\u0441\u044C\u043A\u0438\u0445 \u0440\u0430\u0434 \u0443\u043F\u0440\u0430\u0432\u043B\u0456\u043D\u043D\u044F \u043F\u0443\u0431\u043B\u0456\u0447\u043D\u0438\u043C\u0438 \u043A\u043E\u043C\u043F\u0430\u043D\u0456\u044F\u043C\u0438 (\u0430\u043D\u0433\u043B. public company boards), \u0444\u0456\u0440\u043C \u0443\u043F\u0440\u0430\u0432\u043B\u0456\u043D\u043D\u044F \u0456 \u0430\u0443\u0434\u0438\u0442\u0443. \u0412\u043E\u043D\u0430 \u043D\u0430\u0437\u0432\u0430\u043D\u0430 \u043D\u0430 \u0447\u0435\u0441\u0442\u044C \u0441\u0435\u043D\u0430\u0442\u043E\u0440\u0430 \u0421\u0428\u0410 \u041F\u043E\u043B\u0430 \u0421\u0430\u0440\u0431\u0430\u043D\u0435\u0441\u0430 (\u0434\u0435\u043C\u043E\u043A\u0440\u0430\u0442 \u0432\u0456\u0434 \u041C\u0435\u0440\u0456\u043B\u0435\u043D\u0434\u0443) \u0456 \u043F\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043D\u0438\u043A\u0430 \u0421\u0428\u0410 \u041C\u0430\u0439\u043A\u043B \u0414\u0436. \u041E\u043A\u0441\u043B\u0456 (\u0440\u0435\u0441\u043F\u0443\u0431\u043B\u0456\u043A\u0430\u043D\u0435\u0446\u044C \u0432\u0456\u0434"@uk . . "The Sarbanes\u2013Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations. The act, (Pub.L. 107\u2013204 (text) (PDF), 116 Stat. 745, enacted July 30, 2002), also known as the \"Public Company Accounting Reform and Investor Protection Act\" (in the Senate) and \"Corporate and Auditing Accountability, Responsibility, and Transparency Act\" (in the House) and more commonly called Sarbanes\u2013Oxley, SOX or Sarbox, contains eleven sections that place requirements on all U.S. public company boards of directors and management and public accounting firms. A number of provisions of the Act also apply to privately held companies, such as the willful destruction of evidence to impede a federal investigation. The law was enacted as a reaction to a number of major corporate and accounting scandals, including Enron and WorldCom. The sections of the bill cover responsibilities of a public corporation's board of directors, add criminal penalties for certain misconduct, and require the Securities and Exchange Commission to create regulations to define how public corporations are to comply with the law."@en . "La Sarbanes-Oxley Act, conosciuta anche con il nome di Public Company Accounting Reform and Investor Protection Act of 2002 e comunemente chiamata Sarbanes-Oxley, Sarbox (o semplicemente SOX) \u00E8 una legge federale emanata nel luglio 2002 dal governo degli Stati Uniti d'America a seguito di diversi scandali contabili che hanno coinvolto importanti aziende americane come Enron, la societ\u00E0 di revisione Arthur Andersen, e Tyco International.Suddetti scandali hanno causato grande sfiducia da parte degli investitori nei confronti dei mercati, sollevandone altres\u00EC diversi dubbi circa le loro politiche di sicurezza."@it . . . . . . . . . . . .