TITLE

Revamp Section 806 of Sarbanes-Oxley

AUTHOR(S)
Stroup, Stephen G.; Iacono, Christopher A.
PUB. DATE
June 2007
SOURCE
Pennsylvania CPA Journal;Summer2007, Vol. 78 Issue 2, p31
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article discusses the Sarbanes-Oxley Act's Section 806, a law passed by U.S. Congress in 2006. The Act protects whistleblowers and strictly prohibits firms from engaging in retaliation against an employee. It is stressed that Section 806 may be dissuading corporate employees from disclosing instances of potential fraud. It also protects any employee who reports conduct the individual reasonably believes constitutes a violation of enumerated federal fraud statutes.
ACCESSION #
25468316

 

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