The Sarbanes-Oxley Act

(Public Company Accounting Reform and Investors Protection Act)

The Sarbanes-Oxley Act of 2002, also known as the Public Company Accounting Reform and Investor Protection Act of 2002 and commonly called SOx or SarbOx, is a federal law passed in response to a number of major corporate and accounting scandals. These scandals resulted in a decline of public trust in accounting and reporting practices. The legislation is wide ranging and establishes new or enhanced standards for all U.S. public company Boards, Management, and public accounting firms. The Act covers issues such as auditor independence, corporate governance and enhanced financial disclosure.

Among the Sarbanes-Oxley Act’s major provisions in one that includes a requirement those public companies evaluate and disclose the effectiveness of their internal controls. It is generally this requirement that gives attention to the need for companies to have detailed information control systems – including secure disposal of obsolete business records.

Properly documented disposal of paper and electronic records is absolutely essential in today’s litigious society. NORTHEAST RECORD RETENTION can provide you with a free consultation on how you can establish a regularly scheduled document and media destruction program.

Trust NORTHEAST RECORD RETENTION as your partner in compliance with the Sarbanes-Oxley Act for maintaining your document security program.

For more information on the Sarbanes-Oxley Act, visit:

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DISCLAIMER: This is only a brief summary of the law. Please consult a legal professional for more information on how the specifics of this law may apply to your business.

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