sarbanes oxley software

Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to impede, obstruct, or influence the investigation or proper administration of any matter within the jurisdiction of any department or agency of the United States or in relation to or contemplation of any such matter or cash, shall be fined under this title, imprisoned not more than 20 years, or both.

Destruction of corporate audit records Under the final rule, auditors must retain records relevant to the audits and reviews of financial statements filed with the SEC, including working papers and other documents that form the basis of the audit or review and memoranda, correspondence, communications, other documents and records (including electronic records) which (a) are created, sent or received in connection with the audit or review and (b) contain conclusions, opinions, analyses, or financial data related to the audit or review. The final rule requires retention of such documents for a 7-year period.

Click on the following link to access the newest SEC rules and regulations with cross-references to specific Sarbanes Oxley sections.

http://www.sarbanes-oxley.com/section.php?level=1&pub_id=SEC-Rules

Articles on sarbanes oxley:

• Sarbanes Oxley Overview
  
  
• Applications and Goals of the Act
  
  
• Summary of Title I: Accounting Oversight Board
  
  
• Summary of Title II: Auditor Independence
  
  
• Section 401: Disclosure of Reports
  
  
• Section 802: Destroying Documents and Criminal Penalties
  
  
• Section 906: Corporate Responsibility for Financial Reports