Posted: December 13th, 2016

Summarize the following sections of the Sarbanes-Oxley Act of 2002 and explain their impact on auditing.

Summarize the following sections of the Sarbanes-Oxley Act of 2002 and explain their impact on auditing.

SEC. 302. CORPORATE RESPONSIBILITY FOR FINANCIAL REPORTS.
SEC. 404. MANAGEMENT ASSESSMENT OF INTERNAL CONTROLS.
SEC. 406. CODE OF ETHICS FOR SENIOR FINANCIAL OFFICERS.
SEC. 409. REAL TIME ISSUER DISCLOSURES.