The Sarbanes-Oxley Act requires the chief executive officer and the chief financial Officer of public companies t
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- The Sarbanes-Oxley Act requires the chief executive officer and the chief financial Officer of public companies to personally certify annual and quarterly SEC filings. These certifications require the CEOs and CFOs to take responsibility for their companies’ financial statements. Assess the importance of the criminal certifications and the civil certifications, and determine whether or not such certifications will be effective in reducing and detecting fraud in corporations.
- Fraud may be prosecuted criminally or civilly. Anytime the legal issue at hand involves money or fraudulent activity, forensic accountants and fraud examiners can play an important role in the investigation. Compare and contrast the remedies available in the civil and criminal justice system, indicating which system is most effective.
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