Sarbanes-Oxley - Financial and Accounting Disclosure Information
Sarbanes-Oxley - Financial and Accounting Disclosure Information

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Sarbanes-Oxley
Sarbanes-Oxley Act of 2002

Title IV
Enhanced Financial Disclosures

• Section 401
Disclosures In Periodic Reports

• Section 402
Enhanced Conflict Of Interest Disclosures

• Section 403
Disclosures Of Transactions Involving Management And Principal Stockholders

• Section 404
Management Assessment Of Internal Controls

• Section 405
Exemption

• Section 406
Code Of Ethics For Senior Financial Officers

• Section 407
Disclosure Of Audit Committee Financial Expert

• Section 408
Enhanced Review Of Periodic Disclosures By Issuers

• Section 409
Real Time Issuer Disclosures
Section 409

Real Time Issuer Disclosures

    Section 13 of the Securities Exchange Act of 1934 (15 U.S.C. 78m), as amended by this Act, is amended by adding at the end the following:

      ‘‘(l) REAL TIME ISSUER DISCLOSURES.—Each issuer reporting under section 13(a) or 15(d) shall disclose to the public on a rapid and current basis such additional information concerning material changes in the financial condition or operations of the issuer, in plain English, which may include trend and qualitative information and graphic presentations, as the Commission determines, by rule, is necessary or useful for the protection of investors and in the public interest.’’.

Posted on August 27, 2004 by KarlN

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