Respuesta :
THE SARBANES-OXLEY ACT forbids a registered accounting firm from providing specific non-audit services to an audit client.
What is the SARBANES-OXLEY ACT?
A federal law from the United States enacted in 2002 called the Sarbanes-Oxley Act requires firms to follow specific procedures for maintaining financial records and reporting. The rule was implemented in response to many significant business and accounting scandals, notably Enron and WorldCom. The bill's provisions address the duties of the board of directors of public corporations, impose criminal penalties for specific types of wrongdoing, and call on the Securities and Exchange Commission to establish regulations outlining public businesses' legal obligations. The Act's provisions, such as the wilful destruction of evidence to obstruct a government investigation, also apply to privately held businesses.
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