what is sarbanes oxley?
what are the main enforcement points?

Hello beastieboy-ga,

As I hope you are aware, Google Answers pricing guidelines generally
indicate that questions priced such as this one tend to be answered
with one or two links that are relevant to the question.

Sarbanes-Oaxley was passed in the wake of a number of corporate
accounting scandals -- especially the Enron scandal -- to hold senior
corporate executives more directly responsible for the financial
accounting statements they submit to the US government.

Probably the best overview of the law, and its enforcement mechanisms,
can be found at the link at the Securities and Exchange Commission:

http://www.sec.gov/news/testimony/090903tswhd.htm

where the Chariman of the SEC is testifying before Congress on the
law's implementation.

A full list of SEC statements and reports pertaining to
Sarbanes-Oaxley can be found here:

http://www.sec.gov/spotlight/sarbanes-oxley.htm

Finally, this page from the American Institute of Certified Public
Accountants gives a pretty detailed overview of the act itself:

http://www.aicpa.org/info/sarbanes_oxley_summary.htm


If you find you need additional information, please let me know before
rating this answer.  Just post a Request for Clarification, and I'll
be glad to help you further.

pafalafa-ga


search strategy:  Google search on:  Sarbanes Oaxley

Thanks a lot, BB...appreciate the stars and the generous tip.

pafalafa-ga