Nzira Nhatu Sarbanes-Oxley Mutemo we2002 Inodzika Kubiridzira Kwekambani
Mutemo unonzi mazita avo nevatsigiri vavo, Senator Paul Sarbanes, D-Md., Uye Congressman Michael Oxley, R-Ohio.
Inonziwo Sarbox kana SOX. Yakava mutemo musi waJuly 30, 2002. Securities and Exchange Commission inoisimbisa.
Vakawanda vakafunga kuti Sarbanes-Oxley akanga ane mhosva uye aida mari kuisa panzvimbo. Vakanga vachinetseka kuti zvaizoita kuti United States ive nzvimbo shoma shoma yekuita bhizinesi. Mukuonazve, zvakajeka kuti Sarbanes-Oxley akanga ari munzira yakarurama. Kushandiswa kwebhizinesi rebhangi kwakabatanidzwa mumatambudziko emari muna 2008 uye Great Recession .
Chikamu 404 uye Chiratidzo
Chikamu 404 chinoda vashandi vekambani kuti vaone kuti kururama kwezvinyorwa zvemari pachavo. Kana iyo SEC ichiwana kutyora, CEOs inogona kutarisana nemakore makumi maviri mujeri. Iyo SEC yakashandisa Chikamu 404 kuti ipe zvinodarika mazana maviri emhosva dzevanhu. Asi vashoma vatungamiri veMDC vakambomira mhosva.
Chikamu 404 chakaita vatungamiri kuchengetedza "maitiro ekugadzirisa mukati mavo nekugadzirisa kwehutano hwemari." Vaongorori vekambani vaifanira "kuisa pachena" kune izvi zvekutonga nekuzivisa "kusimba kwezvinhu." (Imwe: "Sarbanes-Oxley," The Economist, yaJuly 26, 2007.)
Zvinoda
SOX yakasika new auditor watchdog, yePublic Company Accounting Oversight Board. Yakagadzirisa mitemo yemabhuku ekuongorora. Zvinoda kuti vanyori vese vemakambani evanhu vanyorese navo. Iko PCAOB inotarisa, inotsvaga uye inosimudzira kutevedza kwemafemu aya. Inorambidza makambani ekuverengera kubva kubhizimisi vachibvunzurudza nekambani dzavanoongorora.
Vanogona kuita sevatori vemitero. Asi vatungamiri vekuongorora vatungamiri vanofanira kushandura kubva panhoroondo shure kwemakore mashanu. (Chinyorwa: "Kuongorora: Mazana Emakore, Sarbanes-Oxley Kushanda?" "Kevin Drawbaugh naDena Urbin, Reuters, July 29, 2012.)
Asi SOX haina kuwedzera kukwikwidzana mune imwe yemari yegarighi yekuongorora mabhuku. Ichiri kutongerwa nevanonzi maBhizimisi Madiki mana. Ivo Ernst & Young, PricewaterhouseCoopers, KPMG, uye Deloitte.
Internal Controls
Masangano ehurumende anofanira kushandira gweta rezvokuzvimirira kuti aongorore maitiro avo. Yakarambidza mutemo uyu wemakambani maduku-duku , avo vane misika yemakethe yepasi pe $ 75 mamiriyoni. Vazhinji kana 83 muzana emakambani makuru vakabvumirana kuti SOX yakasimudzira kuvimba kwehutariro. Chimwe chechitatu chakataura kuti chakaderedzwa utsotsi. (Inobva: "Inobatsira-Sarudzo yeSarbanes-Oxley," Julianna Hanna, Forbes, March 10, 2014.)
Whistleblower
SOX inodzivirira vashandi vanorondedzera unyengeri uye vanopupurira mudare vachirwisana nevashandi vavo. Makambani haabvumirwi kushandura mitemo nemamiriro emabasa avo. Havagoni kutuka, moto kana kusarura mushandi. SOX inodzivirirawo makandarani. Vaya vanopupurira vanokwanisa kurondedzera chero kushandurwa kwekambani kune SEC. (Inobva: National Whistleblower Centre.)
Migumisiro yeUnited States Economy
Makambani akazvimirire anofanirawo kutora hurumende ye SOX-yehutano uye zvivako zvekupinza mukati. Kana zvisina kudaro, vanotarisana nematambudziko akawanda. Vachava nedambudziko rokusimudza mari. Vachasanganawo nemishandirapiramu yakakwirira yeinishuwarenzi uye chikwereti chikuru chevanhu. Izvi zvingaita kurasikirwa kwehutano pakati pevangangodaro vatengi, vatengesi, uye vanopa.
SOX yakawedzera kugadzirisa mari. Ichi chaiva mutoro mukuru kune makambani maduku kupfuura makuru. Zvinogona kunge zvakaita kuti mamwe mabhizinesi ashandise mari yega yega mari yekutengesa pane kushandiswa mumusika . (Inowanikwa: "Ita Zvikomborero Zvikuru Kupfuura Mazano eSarbanes-Oxley ?," RAND Corporation.)
Nei Congress Yakapfuura Sarbanes-Oxley
Sangano re Securities Act ra1933 rakarongedza kuchengetedzwa kusvika muna 2002. Zvaida kuti makambani aparidze tarefusiti pamusoro peipi inotengeswa pamashamba ayo akabudiswa.
Sangano racho uye bhajeti rekutsvaga mari raive nemhosva yekutaura chokwadi. Izvo zvaisanganisira mabhizimisi ezvematongerwo enyika.
Kunyange zvazvo makambani aya aive nemhosva yepamutemo, vakuru veMDC vakanga vasina. Saka, zvakanga zvakaoma kuvatambudza. Mipiro ye "kubika mabhuku" yakanyanya kurema njodzi kune mumwe munhu.
SOX yakataurira kushorwa kwekambani kuEnron, WorldCom naArthur Anderson. Yakarambidza vaongororori kubva pakuita basa rekubvunzurudza kwevadzidzi vavo vanoongorora. Izvozvo zvakadzivisa kupesana kwechido chaicho chakatungamirira kuUnyengeri hweEron. Congress yakabvunzurudza Enron media fallout, yekutengeswa kwemabhizimisi emabhiza uye yekudzokorora zvakare.